Tax Law Improvement Act 1997 (121 of 1997)
Schedule 10 Entertainment expenses
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
4 Subsection 43-50(4)
Repeal the subsection, substitute:
(4) Section 32-15 treats some property that is used for *entertainment as not being used for the *purpose of producing assessable income.
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