Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)

Schedule 7   Deductible expenditure and CGT cost bases

Part 1   Amendment of the Income Tax Assessment Act 1936

5   At the end of subsection 160ZH(2)

Add:

Note: Section 160ZJB affects the meaning of the amount of any consideration or the amount of any expenditure.