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 1997
11 Section 12-5 (table item headed 'advance expenditure')
Omit " 82KZM ", substitute " 82KZM to 82KZN ".