Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
117 Subsection 82KH(1) (paragraph (a) of the definition of relevant expenditure)
Omit “section 67”, substitute “section 25-25 (Borrowing expenses) of the Income Tax Assessment Act 1997”.
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