Tax Law Improvement Act 1997 (121 of 1997)

Schedule 10   Entertainment expenses

Part 1   Amendment of the Income Tax (Transitional Provisions) Act 1997

1   After Division 30

Insert:

Division 32 - Entertainment expenses

Table of sections

32-1 Application of Division 32 of the Income Tax Assessment Act 1997

32-1 Application of Division 32 of the Income Tax Assessment Act 1997

Division 32 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.

[The next Division is Division 34.]