Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 10 Amendments relating to deductions for capital expenditure on income-producing structural improvements
54 Interpretation
Section 124ZF of the Principal Act is amended by inserting the following definition in subsection (1):
" 'building' includes a structural improvement covered by section 124ZFB;".
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