Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 7 Deductible expenditure and CGT cost bases
Part 1 Amendment of the Income Tax Assessment Act 1936
4 At the end of subsection 160ZH(1)
Add:
Note: Section 160ZJA affects the meaning of the amount of any consideration or the amount of any expenditure.