New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 7 Deducting prepayments
Part 2 Consequential amendments
Income Tax Assessment Act 1936
10 Subsection 245-140(1) of Schedule 2C (table item dealing with advance revenue expenditure)
Repeal the item, substitute:
Advance revenue expenditure |
Subdivision H of Division 3 of Part III |
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