Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
77 Before subsection 51AG(1)
Insert:
(1AA) This section does not apply to travel on or after 1 July 1997.
Note: Section 26-30 (Relative’s travel expenses) of the Income Tax Assessment Act 1997 deals with the deductibility of relatives’ travel expenses.
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