Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1
AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 1
MINING AND PETROLEUM CASH BIDDING
3
After paragraph 122A(1)(d)
Insert:
"(da) expenditure that the taxpayer is taken to have incurred by section 122BA; or".