Amendments to allow Bank of South Australia Limited to benefit from the post-26 February 1992 depreciation regime
37 Amendments to allow Bank of South Australia Limited to benefit from the post-26 February 1992 depreciation regime
.(1) For the purposes of section 66 of the Taxation Laws Amendment Act (No. 2) 1992, Bank of South Australia Limited is taken not to be, and never to have been, an associate of:
the State Bank of South Australia; or
a designated subsidiary of the State Bank of South Australia.
For the purposes of section 66 of the Taxation Laws Amendment Act (No. 2) 1992, a unit of property that was acquired by Bank of South Australia Limited as a result of the operation of a transfer provision is taken to have been acquired by Bank of South Australia Limited under a contract entered into after 26 February 1992.
Division 3—Development allowance and general investment allowance
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