Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

102   Before subsection 64A(1)

Insert:

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

Note: This section has no equivalent in the Income Tax Assessment Act 1997. Legal expenses may be deductible under section 8-1 of that Act (about general deductions) or under other provisions.