Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

87   Before subsection 63B(1)

Insert:

(1A) This section has effect:

(a) despite sections 8-1 and 25-35 of the Income Tax Assessment Act 1997 and section 63A of this Act; but

(b) subject to section 63C of this Act.