Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 9 Amendments relating to deductions for capital expenditure on industrial buildings
50 Reduction of deductions
Section 124ZJ of the Principal Act is amended:
(a) by omitting from paragraph (2)(a) "the whole or a part of" and substituting "so much of";
(b) by inserting in paragraph (2)(a) "as is attributable to the prescribed part or a part of the prescribed part" after "building" (last occurring).
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