Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
38 Paragraph 900-30(7)(b)
Repeal the paragraph, substitute:
(b) expenditure you incur that qualifies as a deduction under section 25-60 (Parliament election expenses) of this Act or section 74A (about local governing body election expenses) of the Income Tax Assessment Act 1997.
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