Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1984 No. 14 of 1984 - SECT 20

20. Section 82AQ of the Principal Act is amended-
(a) by inserting before the definition of "construction" in sub-section (1)
the following definition:



" 'commissioning date' has the same meaning as in section 57AM;";
(b) by inserting after the definition of "construction" in sub-section (1) the
following definitions:



" 'eligible Australian ship' has the same meaning as in section 57AM;
'eligible date' has the same meaning as in section 57AM;"; and

   (c)  by adding at the end of sub-section (1) the following definitions:



" 'new ship' has the same meaning as in section 57AM;
'sub-section 82AA (1) property' means eligible property in relation to which
this Subdivision applies by virtue of sub-section 82AA (1);
'sub-section 82AA (2) ship' means an eligible Australian ship in relation to
which this Subdivision applies by virtue of sub-section 82AA (2).".