Tax cross reference broadened to include additional exemption provisions, altering which deductions fall within the original provision's scope. The amendment substitutes the existing single cross reference in the income tax provision with references to three separate exemption provisions, thereby ... Summary
Tax cross reference broadened to include additional exemption provisions, altering which deductions fall within the original provision's scope.
The amendment substitutes the existing single cross reference in the income tax provision with references to three separate exemption provisions, thereby changing which specified deductions fall within the original provision's scope; this textual replacement takes effect from the statute's commencement date.
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