A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 5 Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
7 At the end of paragraph 46-85(d)
Add ", or deductible by virtue of section 42-168 (meeting GST obligations etc.) as applied by section 46-62".
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