New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 3 Excess deductions
Income Tax Assessment Act 1997
2 Paragraph 165-55(2)(b)
Omit ", if the company has elected that the deductions not be limited by the *available assessable income".
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