S 315B repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 315B formerly read:
SECTION 315B DEDUCTION FOR FINANCIAL ASSISTANCE FUNDING LEVY
315B
Financial assistance funding levy incurred by a taxpayer is an allowable deduction for the year of income in which the levy is incurred.
S 315B inserted by No 82 of 1993.