Income Tax (Transitional Provisions) Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 26 - Some amounts you cannot deduct, or cannot deduct in full  

SECTION 26-30  

26-30   Application of section 26-30 of the Income Tax Assessment Act 1997  

Section 26-30 (which denies a deduction for relative's travel expenses) of the Income Tax Assessment Act 1997 applies to travel on or after 1 July 1997.