Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 11 Amendments relating to development allowance
61 Heading to Subdivision B of Division 3 of Part III
The heading to Subdivision B of Division 3 of Part III of the Principal Act is amended by omitting "Investment Allowance" and substituting "Development Allowance".