Trade Support Loans Amendment Act 2023 (61 of 2023)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
132 Section 12-5 (after table item headed "advance expenditure")
Insert:
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Australian apprenticeship support loan |
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payment made to reduce a debt to the Commonwealth under the Australian Apprenticeship Support Loans Act 2014, no deduction unless provided as fringe benefit |
26-20 |