Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)
PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 6 General investment allowance
Subdivision B Consequential amendments
24 Calculation of taxable income
Section 50C of the Principal Act is amended by inserting in subparagraph (3) (d) (ii) "or BA" after "Subdivision B".