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

4   At the end of subsection 82KZMA(1)

Add:

Note 2: Sections 82KZME and 82KZMF also cover expenditure with an eligible service period of up to 13 months under some managed agreements. If those sections apply, sections 82KZMB and 82KZMC do not: see subsection 82KZMF(3).