Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 11 Other minor changes
Income Tax Assessment Act 1936
120 Subsection 6(1) (definition of allowable deduction )
Repeal the definition, substitute:
allowable deduction has the same meaning as deduction has in the Income Tax Assessment Act 1997.
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