A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 3   Income Tax Assessment Act 1997

Part 1   General

15   Subsection 30-15(2) (table items 4, 5 and 6)

Omit "market values", substitute "*GST inclusive market values (as reduced under subsection (3) if that subsection applies)".