Tax Law Improvement Act 1997 (121 of 1997)
Schedule 10 Entertainment expenses
Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
1 After Division 30
Insert:
Division 32 - Entertainment expenses
Table of sections
32-1 Application of Division 32 of the Income Tax Assessment Act 1997
32-1 Application of Division 32 of the Income Tax Assessment Act 1997
Division 32 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.
[The next Division is Division 34.]
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