Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
84 Subsection 63(1A)
Omit “the taxpayer shall, for the purposes of subsection (1), be taken to have brought to account as”, substitute “then, for the purposes of paragraph 25-35(1)(a) of the Income Tax Assessment Act 1997, there is taken to have been included in the taxpayer’s”.
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