Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
117 Subsection 82KH(1) (paragraph (a) of the definition of relevant expenditure)
Omit section 67, substitute section 25-25 (Borrowing expenses) of the Income Tax Assessment Act 1997.