Tax Law Improvement Act 1997 (121 of 1997)
Schedule 8 Recoupment
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
25 Paragraph 165-60(3)(c) (note)
Repeal the note, substitute:
See items 1.16 and 2.5 in section 20-30, which lists deductions for which recoupments are assessable under Subdivision 20-A.
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