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 1 New rules
Division 1 Expenditure on and after 21 September 1999
Income Tax Assessment Act 1936
3 At the end of paragraph 82KZM(1)(a)
Add "and".
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