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
51 Deduction in respect of destruction of building
Section 124ZK of the Principal Act is amended:
(a) by inserting in paragraph (1)(f) "so much of" before "the residual capital expenditure";
(b) by inserting in paragraph (1)(f) "as is attributable to the prescribed part" after "qualifying expenditure".
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