New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
70 Subsection 159GE(1) (definition of eligible spectrum licence )
Repeal the definition, substitute:
eligible spectrum licence means a spectrum licence within the meaning of the Income Tax Assessment Act 1997.
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