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.
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