A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (Repealed) (176 of 1999)

Schedule 3   Income Tax Assessment Act 1997

Part 2   Amendments consequential on the insertion of new definitions

92   Subsection 995-1(1) (subparagraph (b)(i) of the definition of apportionable deductions )

Omit "market value", substitute "*market value".