Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

38   Paragraph 900-30(7)(b)

Repeal the paragraph, substitute:

(b) expenditure you incur that qualifies as a deduction under section 25-60 (Parliament election expenses) of this Act or section 74A (about local governing body election expenses) of the Income Tax Assessment Act 1997.