New Business Tax System (Integrity Measures) Act 2000 (90 of 2000)

Schedule 2   Deducting prepayment

Part 1   Expenditure on and after 11 November 1999

Income Tax Assessment Act 1936

6   At the end of subsection 82KZMB(1)

Add:

Note 2: Section 82KZMF may apply instead of this section for expenditure incurred under some managed agreements.