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    <title>Amendment of section 32.</title>
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    <description>Amendment removes the reference to &quot;block of assets&quot; from Explanation 3 to sub section (1) of section 32 so that the expression &quot;assets&quot; remains in that Explanation and the term &quot;block of assets&quot; shall have the meaning assigned to it by the statute&#039;s separate definitional provision; the change applies from the specified commencement date to the relevant assessment year and subsequent years.</description>
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      <title>Amendment of section 32.</title>
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      <description>Amendment removes the reference to &quot;block of assets&quot; from Explanation 3 to sub section (1) of section 32 so that the expression &quot;assets&quot; remains in that Explanation and the term &quot;block of assets&quot; shall have the meaning assigned to it by the statute&#039;s separate definitional provision; the change applies from the specified commencement date to the relevant assessment year and subsequent years.</description>
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