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    <title>Amendment of section 40</title>
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    <description>Amendment to section 40 permits deduction for tax actually paid by an employer under the employer-paid tax provision and reduces the statutory disallowance rate under the relevant clause, with each change given a specific commencement date to govern its application in future income-tax assessments.</description>
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      <description>Amendment to section 40 permits deduction for tax actually paid by an employer under the employer-paid tax provision and reduces the statutory disallowance rate under the relevant clause, with each change given a specific commencement date to govern its application in future income-tax assessments.</description>
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