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

28   Effect of application of Division on certain deductions etc.

Section 159GJ of the Principal Act is amended:

(a) by inserting in subparagraph (1) (a) (i) "or BA" after "Subdivision B";

(b) by inserting in paragraph (1) (a) "or BA, as the case may be," before "of Division 3 does not apply".