Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 82KZLB

                   In addition to its application apart from this section, this Subdivision applies to expenditure deductible under section 355-480 of the Income Tax Assessment Act 1997 as if:

                     (a)  references in this Subdivision to incurring the expenditure were references to paying the expenditure; and

                     (b)  references in this Subdivision to the expenditure year were references to the payment year.