Tax Law Improvement Act 1997 (121 of 1997)

Schedule 4   Deductions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

77   Before subsection 51AG(1)

Insert:

(1AA) This section does not apply to travel on or after 1 July 1997.

Note: Section 26-30 (Relative’s travel expenses) of the Income Tax Assessment Act 1997 deals with the deductibility of relatives’ travel expenses.