Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 11 Amendments relating to development allowance
66 Subdivision not to apply to certain structural improvements
Section 82AE of the Principal Act is amended by inserting before paragraph (a) the following paragraph:
"(aa) structural improvements that, apart from subsection 54(2), are plant or articles within the meaning of section 54; or".
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