Amendment to section 80A expands deduction scope to include sections 80-IC, 80-ID and 80-IE by retrospective insertion. Amendment to section 80A inserts cross-references so that subsection (5) will include "or section 80-IC" deemed effective from 1 April 2004, and will ... Summary
Amendment to section 80A expands deduction scope to include sections 80-IC, 80-ID and 80-IE by retrospective insertion.
Amendment to section 80A inserts cross-references so that subsection (5) will include "or section 80-IC" deemed effective from 1 April 2004, and will further include "or section 80-ID or section 80-IE" effective from 1 April 2008, thereby expanding the provisions treated within the scope of section 80A for those retrospective dates.
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