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
6 At the end of subsection 160ZH(3)
Add:
Note: Section 160ZK affects the meaning of the reduced amount of any consideration, the reduced amount of incidental costs, or the reduced amount of any expenditure.