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Income Tax Assessment Amendment Act 1983 No. 14 of 1983 - SECT 29
Election in relation to expenditure incurred after 17 August 1976
29. (1) Section 123BB of the Principal Act is amended by omitting from
sub-section (3) ''123B (2) (b)'' and substituting ''123B (1) (b)''.
(2) The amendment made by sub-section (1) applies to assessments in respect of
income of the year of income in which 17 August 1976 occurred and of all
subsequent years of income.
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