Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 10   Streamlining concessions for Australian films and Australian film production

Part 2   Consequential and other amendments

Income Tax Assessment Act 1936

6   After subsection 124ZAFA(1)

Insert:

(1A) A deduction under subsection (1) is not allowable in relation to the 2009-10 year of income or a later year of income.