New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 12 Consolidation: amendments relating to Division 170
Income Tax Assessment Act 1997
18 At the end of subsection 170-140(2)
Add:
Note 3: The condition in subsection (2) may not apply in some cases. See section 170-142.