Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
87 Before subsection 63B(1)
Insert:
(1A) This section has effect:
(a) despite sections 8-1 and 25-35 of the Income Tax Assessment Act 1997 and section 63A of this Act; but
(b) subject to section 63C of this Act.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
