Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS
* Subsection 122B(1)
Omit all the words after "may", substitute "agree to include in the allowable capital expenditure of the purchaser a specified amount representing all or part of the expenditure incurred in the acquisition.".