Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

227   Sub-subparagraph 159GJ(4)(b)(iii)(B)

Omit “,as the case requires”, substitute “of this Part, or the undeducted construction expenditure within the meaning of Division 43 of the Income Tax Assessment Act 1997, as appropriate”.