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

Schedule 7   Deducting prepayments

Part 2   Consequential amendments

Income Tax Assessment Act 1936

10   Subsection 245-140(1) of Schedule 2C (table item dealing with advance revenue expenditure)

Repeal the item, substitute: