EmailPrint | Income Tax Assessment Act 1936 PART III - LIABILITY TO TAXATION Division 3 - Deductions View history reference View history note Hide history note History Div 3 heading inserted by No 172 of 1978. Subdivision A - General View history reference FORMER SECTION 51A 51A DEDUCTION IN RESPECT OF LIVING-AWAY-FROM-HOME ALLOWANCES (Repealed by No 41 of 1986) View history note Hide history note History S 51A amended by No 29 of 1982, No 108 of 1981, No 51 of 1973, No 143 of 1965, No 94 of 1961, No 108 of 1960, No 44 of 1948 and No 63 of 1947 and inserted by No 4 of 1945.