Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1992No. 98, 1992 - SECT 74

74. Section 82AL of the Principal Act is amended:

   (a)  by omitting "1 January 1976" (wherever occurring) and substituting "27
        February 1992";

   (b)  by omitting from paragraphs (1)(c) and (2)(c) "obtaining a deduction
        under this Subdivision," and substituting the following word and
        subparagraphs: "obtaining:

        (i)    a deduction under this Subdivision; or

        (ii)   a benefit related directly or indirectly to a deduction under
               this Subdivision;".