s 8 Amendment of section 34
Subsection 34(6) of the principal Act is amended— (a) in paragraph (f) by deleting the word “and” at the end of the paragraph; (b) in paragraph (g) by substituting for the full stop at the end of the paragraph a semicolon; and (c) by inserting after paragraph (g) the following paragraphs: “(h) an amount equal to the expenditure incurred by the relevant person in the relevant period on the provision of services, public amenities and contributions to a charity or community project pertaining to education, health, housing and infrastructure, approved by the relevant authority: Provided that where a deduction has been made under this paragraph, no further deduction of the same amount shall be allowed under subsection 44(6); (i) an amount equal to the expenditure incurred, not being capital expenditure on land, premises, buildings, structures or works of a permanent nature or on alterations, additions or extensions thereof or in the acquisition of any rights in or over any property, by the relevant person in the relevant period on the provision and maintenance of a child care centre for the benefit of persons employed by him in his business; and (j) an amount equal to the expenditure incurred by the relevant person in the relevant period in establishing and managing a musical or cultural group approved by the Minister.”.