Taxation Laws Amendment Act (No. 1) 1999 (Repealed) (16 of 1999)
Schedule 3 Fringe benefits tax
Part 3 Amendment of the Income Tax Assessment Act 1997
11 Section 12-5 (list entry relating to car parking)
Repeal the entry, substitute:
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car parking |
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employee's car parking expenses, no deduction for |
51AGA |