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
57 Application of amendments relating to structural improvements
The amendment made by section 55 applies in relation to expenditure incurred in respect of the construction of a structural improvement, or an extension, alteration or improvement to a structural improvement, if the construction commenced after 26 February 1992.
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