Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 8 Amendments relating to deductions for capital expenditure on traveller accommodation
46 Application of amendments relating to deductions for traveller accommodation
The amendments made by paragraph 40(a) apply in relation to expenditure incurred in respect of the construction of a building, or an extension, alteration or improvement to a building, if the construction commenced after 26 February 1992.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
