Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

131   Paragraphs 160ZH(5)(f), 160ZH(7)(f) and 160ZH(7B)(f)

Repeal the paragraphs, substitute:

(f) was not provided by a recognised tax adviser (as defined by section 995-1 of the Income Tax Assessment Act 1997).