A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 2 Running balance accounts, general interest charge and related matters
Part 3 Fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
105 Subparagraph 24(1)(ba)(ii)
Omit all the words and sub-subparagraphs from and including "allowable" to and including "recipient under", substitute "allowable as a once-only deduction other than a foreign income deduction to the recipient under".
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