Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 11 Amendments relating to development allowance
59 Deductions not allowable for entertainment expenses
Section 51AE of the Principal Act is amended by omitting from subsection (14) "(other than Subdivision B of this Division)".