Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)
Schedule 3 Removing the self-education expenses threshold
Fringe Benefits Tax Assessment Act 1986
3 Paragraph 19(1)(ba) (subparagraph (ii) of the definition of RD)
Omit "section 82A of the Income Tax Assessment Act 1936, and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable as a once-only deduction to the recipient under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997", substitute "Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable as a once-only deduction to the recipient under that Act or the Income Tax Assessment Act 1936".
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