Higher Education Funding Legislation Amendment Act 1993 (116 of 1993)
Part 3 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
22 Losses and outgoings
Section 51 of the Principal Act is amended:
(a) by inserting after paragraph (6)(a) the following paragraph:
"(ab) a basic charge within the meaning of Chapter 5 of that Act; or";
(b) by omitting from paragraph (6)(b) "that Chapter" and substituting "Chapter 5A of that Act".
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