Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
82 At the end of section 53AA
Add:
(2) This section does not apply to the 1997-98 year of income or a later year of income.
Note: Section 25-15 (Amount paid for lease obligation to repair) of the Income Tax Assessment Act 1997 deals with the deductibility of amounts paid pursuant to lease obligations to repair premises.
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