Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT (No. 2) 1990No. 57, 1990 - SECT 25

Deductions not allowable under other provisions
25. Section 122N of the Principal Act is amended:

   (a)  by inserting in subsection (2) "or for the purposes referred to in
section 122JF" after " prescribed purposes";

   (b)  by inserting in subsection (2) "or a purpose referred to in section
122JF" after " prescribed purpose";

   (c)  by inserting after subsection (2) the following subsection:

"(2A) A reference in subsection (2) to a prescribed purpose is a reference to
a prescribed purpose within the meaning of Subdivision A.'';

   (d)  by omitting from subsection (3) "or 122J (2) or (4B)" and substituting
        ", 122J (2) or (4B), 122JE (5) or 122JF (2)". 


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