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TAXATION LAWS AMENDMENT ACT (No. 3) 1992No. 98, 1992 - SECT 60
Special depreciation on trading ships
60. Section 57AM of the Principal Act is amended by omitting from paragraph
(33)(h) "and, if the ship was acquired new by the lessee under a contract
entered into on or after 1 January 1976 or was constructed by the lessee and
the construction commenced on or after that date, for the purposes of
Subdivision B".
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