A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 5 Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
6 At the end of Subdivision 46-B
46-62 Software expenditure to meet GST obligations etc.
The modifications set out in sections 46-35, 46-40, 46-45 and 46-50 are to be disregarded in the application of section 42-168 (meeting GST obligations etc.) to units of *software.