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.