Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 3   Amendments of other Acts

Fringe Benefits Tax Assessment Act 1986

75   Subparagraph 34(1)(ba)(ii)

Omit “Subdivision F of Division 3 of Part III, of the Income Tax Assessment Act 1936, have been allowable as a once-only deduction to the recipient under that Act”, substitute “Subdivisions F and GA of Division 3 of Part III, of the Income Tax Assessment Act 1936, and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable as a once-only deduction to the recipient under either of those Acts”.