Tax Law Improvement Act 1997 (121 of 1997)
Schedule 10 Entertainment expenses
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
12 Subsection 21A(5) (paragraph (a) of the definition of non-deductible entertainment expenditure)
Omit “subsection 51AE(4)”, substitute “section 32-5 of the Income Tax Assessment Act 1997”.
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