TAXATION LAWS AMENDMENT ACT (No. 2) 1990No. 57, 1990 - SECT 37

TAXATION LAWS AMENDMENT ACT (No. 2) 1990No. 57, 1990 - SECT 37

37. After section 123E of the Principal Act the following section is inserted:
Apportionment of expenditure deductible under both Subdivision A and
Subdivision B

"123EA. Where a particular amount (in this section called the 'allowable
amount') is covered by both of the following categories:

   (a)  capital expenditure to which Subdivision A applies;

   (b)  capital expenditure to which Subdivision B applies; the Commissioner
        may apportion the allowable amount between those categories in such
        manner as the Commissioner considers reasonable.''.