Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)
Schedule 2 Deduction for transport between workplaces
Income Tax Assessment Act 1997
2 Section 12-5 (after table item headed 'transfer pricing')
Insert:
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transport expenses |
|
|
incurred in travel between workplaces........................................... |
25-100 |