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

Schedule 6   Changes in ownership or control of company

Income Tax Assessment Act 1997

7   Section 165-117

Omit "during the rest of that income year and also during", substitute "throughout the period from the day on which the debt was incurred to the end of".