Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 3 Minor amendments
Part 1 General amendments
Income Tax Assessment Act 1997
154 Subparagraph 770-75(4)(b)(ii)
Repeal the subparagraph, substitute:
(ii) are deductions (other than debt deductions) that are reasonably related to amounts covered by paragraph (a) for that year.