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 1   New rules

Division 1   Expenditure on and after 21 September 1999

Income Tax Assessment Act 1936

3   At the end of paragraph 82KZM(1)(a)

Add "and".