New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 2   Value shifting through debt forgiveness

Income Tax Assessment Act 1997

1   Subsection 116-30(1) (note)

Omit "section 138-30", substitute "sections 138-30 and 139-20".