Tax Laws Amendment (Budget Measures) Act 2008 (59 of 2008)

Schedule 1   Fringe benefits tax and employee share schemes

Part 1   Fringe benefits tax and related measures

Income Tax Assessment Act 1936

6   At the end of section 51AH

Add:

(3) This section does not apply to deductions under Division 40 of the Income Tax Assessment Act 1997 (about capital allowances).