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

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments relating to deductions for capital expenditure on industrial buildings

51   Deduction in respect of destruction of building

Section 124ZK of the Principal Act is amended:

(a) by inserting in paragraph (1)(f) "so much of" before "the residual capital expenditure";

(b) by inserting in paragraph (1)(f) "as is attributable to the prescribed part" after "qualifying expenditure".