Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 8   Amendments relating to deductions for capital expenditure on traveller accommodation

46   Application of amendments relating to deductions for traveller accommodation

The amendments made by paragraph 40(a) apply in relation to expenditure incurred in respect of the construction of a building, or an extension, alteration or improvement to a building, if the construction commenced after 26 February 1992.