New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 6 Changes in ownership or control of company
Income Tax Assessment Act 1997
7 Section 165-117
Omit "during the rest of that income year and also during", substitute "throughout the period from the day on which the debt was incurred to the end of".
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