New Business Tax System (Simplified Tax System) Act 2001 (78 of 2001)
Schedule 3 Deducting prepayments
New Business Tax System (Integrity and Other Measures) Act 1999
14 Item 9 of Schedule 7 (note)
Repeal the note, substitute:
Note: The heading to section 82KZMD is replaced by the heading " Business expenditure (except by an STS taxpayer) and non-business expenditure by non-individual ".
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