New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 4 Transfers of assets within company groups
Income Tax Assessment Act 1936
17 Section 121AS (table 1, item 2)
After "1997", insert "as in force immediately before 21 October 1999".