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    <title>Amendment of section 80-IBA</title>
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    <description>Amendment modifies the temporal scope of section 80-IBA by substituting the year in sub-section (2)(a), thereby extending the period for which the concessional deduction for specified rental housing projects may be available, with the substitution taking effect from the first day of the subsequent fiscal year.</description>
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      <description>Amendment modifies the temporal scope of section 80-IBA by substituting the year in sub-section (2)(a), thereby extending the period for which the concessional deduction for specified rental housing projects may be available, with the substitution taking effect from the first day of the subsequent fiscal year.</description>
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