Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 6 Amendments relating to infrastructure borrowings
35 Return of capital on investment in trust
Section 160ZM of the Principal Act is amended by adding at the end of the definition of "adjusted payment" in subsection (3A) the following paragraph:
"; (d) an amount that, because of section 159GZZZZE (which relates to infrastructure borrowings), is not included in assessable income.".
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