Tax Law Improvement Act 1997 (121 of 1997)

Schedule 10   Entertainment expenses

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

14   Before subsection 26AAAC(1)

Insert:

(1A) This section does not apply to a meal provided in the 1997-98 year of income or a later year of income.

Note: Section 32-70 of the Income Tax Assessment Act 1997 is about when amounts are included in your assessable income for meals provided to persons in an in-house dining facility.