Statute
Section 82KZMD — Income Tax Assessment Act 1936: Business expenditure and non-business expenditure by non-individual
Text of the provision Official document
(2) For each year of income containing all or part of the eligible service period for the expenditure, the taxpayer may deduct the amount worked out using the formula: Note: This section does not apply to expenditure incurred by a small or medium business entity unless the entity chooses to apply this section to the expenditure: see paragraph 82KZMA(2)(b).
Official source: Federal Register of Legislation
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