Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
108 At the end of section 67A
Add:
(2) This section does not apply to the 1997-98 year of income or a later year of income.
Note: Section 25-30 (Expenses of discharging a mortgage) of the Income Tax Assessment Act 1997 deals with the deductibility of expenses related to discharging mortgages.
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