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 1936
5 Paragraph 268-35(2)(b) of Schedule 2F
Omit ", if the trust has elected that the deductions not be limited by the available assessable income".
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