Taxation Laws Amendment (Car Parking) Act 1992 (237 of 1992)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments to deny deductions to employees for certain car parking expenses

10.   Application

10. Section 51AGA of the Principal Act as amended by this Act applies to expenditure incurred on or after 1 July 1993.