A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 4A Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
14 After subsection 42-168(1)
Insert:
Ownership and use not required in 1999-2000
(1A) The requirements in paragraphs 42-15(a) and (b) do not apply to a deduction that meets the requirements of subsection (1) of this section.
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