Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 6   General investment allowance

Subdivision B   Consequential amendments

28   Effect of application of Division on certain deductions etc.

Section 159GJ of the Principal Act is amended:

(a) by inserting in subparagraph (1) (a) (i) "or BA" after "Subdivision B";

(b) by inserting in paragraph (1) (a) "or BA, as the case may be," before "of Division 3 does not apply".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).