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

57   Application of amendments relating to structural improvements

The amendment made by section 55 applies in relation to expenditure incurred in respect of the construction of a structural improvement, or an extension, alteration or improvement to a structural improvement, if the construction commenced after 26 February 1992.