Tax Law Improvement Act 1997 (121 of 1997)
Schedule 8 Recoupment
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
37 Paragraph 73B(3A)(c)
Omit and sections 73C, 73CA and 73D, substitute , sections 73C, 73CA and 73D of this Act, and Subdivision 20-A of the Income Tax Assessment Act 1997,.