DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
CHAPTER 2
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DEVELOPMENT ALLOWANCE
PART 9
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TAX EFFECTS OF CERTIFICATION
SECTION 89 (ARCHIVE)
89
EFFECT OF VARIATION OF CERTIFICATE
For the purposes of this Part, if a certificate held by an entity is varied with effect in relation to expenditure incurred by the entity after a particular date, the variation does not apply in relation to expenditure incurred by the entity on or before that date.
View history note
Hide history noteFor the purposes of this Part, if a certificate held by an entity is varied with effect in relation to expenditure incurred by the entity after a particular date, the variation does not apply in relation to expenditure incurred by the entity on or before that date.
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