New Business Tax System (Integrity Measures) Act 2000 (90 of 2000)

Schedule 2   Deducting prepayment

Part 1   Expenditure on and after 11 November 1999

Income Tax Assessment Act 1936

1   Subsection 82KZL(1)

Insert:

approved stock exchange has the meaning give by section 470.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).