Tax Law Improvement Act 1997 (121 of 1997)

Schedule 10   Entertainment expenses

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

12   Subsection 21A(5) (paragraph (a) of the definition of non-deductible entertainment expenditure)

Omit “subsection 51AE(4)”, substitute “section 32-5 of the Income Tax Assessment Act 1997”.