INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 16H
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Termination of gold mining exemptions
Subdivision B
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Division 10 and related provisions
SECTION 159GZZV
159GZZV
REMOVAL OF PARAGRAPH 23(o) EXEMPTION NOT TO CREATE ACTUAL PRE-1991 DIVISION 10 DEDUCTIONS
It shall be assumed for the purposes of Division 10 , in its application apart from this Subdivision in relation to expenditure incurred before 1 January 1991, that paragraph 23(o) applies to income derived on or after that day.
View history note
Hide history noteIt shall be assumed for the purposes of Division 10 , in its application apart from this Subdivision in relation to expenditure incurred before 1 January 1991, that paragraph 23(o) applies to income derived on or after that day.
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