Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
43 At the end of paragraph 40-880(1)(c)
Add:
Example: CL Ltd wishes to issue shares for business expansion. The capital expenditure it incurs to prepare and issue a prospectus for this purpose is covered by this paragraph.
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