Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 3 Amendments of other Acts
Fringe Benefits Tax Assessment Act 1986
97 Subsection 136(1) (paragraph (b) of the definition of non-deductible entertainment expenditure)
After “that Act”, insert “or section 8-1 of the Income Tax Assessment Act 1997”.
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