Tax Law Improvement Act 1997 (121 of 1997)

Schedule 8   Recoupment

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

25   Paragraph 165-60(3)(c) (note)

Repeal the note, substitute:

See items 1.16 and 2.5 in section 20-30, which lists deductions for which recoupments are assessable under Subdivision 20-A.