New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)
Schedule 3 Deducting prepayments
Income Tax Assessment Act 1936
9A At the end of section 82KZMB
Add:
(8) Subsection (7) does not apply to:
(a) expenditure described in paragraph 82KZMC(1A)(a); or
(b) a taxpayer described in paragraph 82KZMC(1A)(b).
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