Taxation Laws Amendment Act 1993 (17 of 1993)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 8   Amendments relating to roll-over relief where deductions have been allowed for petroleum expenditure

35   Transitional-elective capital deduction roll-over relief where CGT roll-over relief available under section 160ZZO of the Principal Act and property disposed of after 6 December 1990

Section 72 of the Taxation Laws Amendment Act 1992 has, and is taken to have had, effect as if the amendments made by this Division had been made by that Act.