Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 1 Consequential amendments of the Income Tax Assessment Act 1936
104 Section 90 (definitions of net income and partnership loss)
Omit section 79E, 80, 80AA or 82AAT, substitute section 82AAT of this Act or Division 36 of the Income Tax Assessment Act 1997.