New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
41 Subsection 73F(10)
After "Income Tax Assessment Act 1997" (wherever occurring), insert ", or under section 40-730, or 40-830 (because of subsection 40-840(1)) of that Act".