Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

118   Subsection 82KH(1) (paragraph (b) of the definition of relevant expenditure)

Omit “section 67A”, substitute “section 25-30 (Expenses of discharging a mortgage) of the Income Tax Assessment Act 1997”.