Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 5 Early completion bonuses for apprentices
Income Tax Assessment Act 1997
2 Section 51-10 (at the end of the table)
Add:
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2.6 |
a recipient of a bonus for early completion of an apprenticeship |
so much of the bonus as does not exceed $1,000 |
see section 51-42 |
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