New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 2 Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
34 Subsection 705-115(1) (paragraph (b) of the definition of owned deductions )
Omit "was earned", substitute "accrued".
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