New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
54 Subsection 82KH(1) (paragraphs (ka), (oa) and (wa) of the definition of relevant expenditure )
Omit "by section 373-15", substitute "in".