Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
27 Section 12-5 (table item headed 'relatives, payments to')
Repeal the item, substitute:
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related entities (including relatives) |
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reduction of deduction for payment or liability to |
26-35,
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