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

Schedule 3   Excess deductions

Income Tax Assessment Act 1936

5   Paragraph 268-35(2)(b) of Schedule 2F

Omit ", if the trust has elected that the deductions not be limited by the available assessable income".