Commonwealth Numbered Acts

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Income Tax Assessment Amendment Act 1983 No. 14 of 1983 - SECT 23

Residual (1 May 1981 to 18 August 1981) capital expenditure

23. (1) Section 122DC of the Principal Act is amended by omitting from
sub-section (2) ''(1) (c) (ii) (B)'' and substituting ''(1) (e) (ii) (B)''.

(2) The amendment made by sub-section (1) applies to assessments in respect of
income of the year of income that commenced on 1 July 1980 and of all
subsequent years of income. 


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