Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
47 At the end of paragraph 40-880(1)(g)
Add:
Example: You stop carrying on your business and, in doing this, you incur legal costs in terminating the services of your employees. This expenditure is covered by this paragraph.
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