Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

446   Subparagraph 262A(4AH)(b)(ii)

Omit "or are allowable to any of the prior successive owners or lessees under", substitute "to any of the prior successive owners or lessees under former".