New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2
General consequential amendments
Income Tax Assessment Act 1936
46
Subsection 82AM(2)
After "387-E", insert "or paragraph 40-515(1)(a), section 40-630, section 40-645 or section 40-730".