Tax Laws Amendment (2006 Measures No. 6) Act 2007 (4 of 2007)
Schedule 2 Technical corrections and amendments
Part 1 General amendments
Income Tax Assessment Act 1997
15 Subsection 995-1(1) (note to the definition of purpose of producing assessable income )
Repeal the note, substitute:
Note: Section 32-15 (about using property in providing entertainment) treats use of property as not being for the purpose of producing assessable income.
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