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

8   At the end of subsection 170-40(2)

Add:

Note 2: The condition in subsection (2) may not apply in some cases. See section 170-42.