A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 3 Income Tax Assessment Act 1997
Part 2 Amendments consequential on the insertion of new definitions
92 Subsection 995-1(1) (subparagraph (b)(i) of the definition of apportionable deductions )
Omit "market value", substitute "*market value".