Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3
Non-assessable non-exempt income
Income Tax Assessment Act 1997
65
Section 11-10 (table item dealing with non-cash benefits)
Repeal the item, substitute:
non-cash benefits
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business benefit |
23L(2)
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exempt fringe benefit |
23L(1A)
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