New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 2   Consolidation: miscellaneous changes to asset cost provisions

Income Tax Assessment Act 1997

34   Subsection 705-115(1) (paragraph (b) of the definition of owned deductions )

Omit "was earned", substitute "accrued".