Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)

Schedule 5   Early completion bonuses for apprentices

Income Tax Assessment Act 1997

2   Section 51-10 (at the end of the table)

Add:

2.6

a recipient of a bonus for early completion of an apprenticeship

so much of the bonus as does not exceed $1,000

see section 51-42


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