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
521 Paragraph 268-35(2)(c) in Schedule 2F
Repeal the paragraph, substitute:
(c) deductions for expenditure, deductions for which are spread over 2 or more years, but not full year deductions (see subsection (5));