Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 1 Income Tax deductions
Part 1 Constitutional convention
Income Tax Assessment Act 1997
5 Application
(1) The amendments made by items 1 and 3 apply in relation to expenses incurred in the 1997-98 income year.
(2) The amendments made by items 2 and 4 do not affect the application of the Income Tax Assessment Act 1997 in relation to expenses incurred in the 1997-98 income year.