New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)

Schedule 3   Deducting prepayments

New Business Tax System (Integrity and Other Measures) Act 1999

14   Item 9 of Schedule 7 (note)

Repeal the note, substitute:

Note: The heading to section 82KZMD is replaced by the heading " Business expenditure (except by an STS taxpayer) and non-business expenditure by non-individual ".