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

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 10   Amendments relating to deductions for capital expenditure on income-producing structural improvements

54   Interpretation

Section 124ZF of the Principal Act is amended by inserting the following definition in subsection (1):

" 'building' includes a structural improvement covered by section 124ZFB;".