Higher Education Funding Legislation Amendment Act 1993 (116 of 1993)

Part 3   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

22   Losses and outgoings

Section 51 of the Principal Act is amended:

(a) by inserting after paragraph (6)(a) the following paragraph:
            

"(ab) a basic charge within the meaning of Chapter 5 of that Act; or";

(b) by omitting from paragraph (6)(b) "that Chapter" and substituting "Chapter 5A of that Act".