A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 5   Income tax deductions for GST-related expenditure

Income Tax Assessment Act 1997

7   At the end of paragraph 46-85(d)

Add ", or deductible by virtue of section 42-168 (meeting GST obligations etc.) as applied by section 46-62".