Tax Laws Amendment (Budget Measures) Act 2008 (59 of 2008)
Schedule 1 Fringe benefits tax and employee share schemes
Part 1 Fringe benefits tax and related measures
Income Tax Assessment Act 1936
6 At the end of section 51AH
Add:
(3) This section does not apply to deductions under Division 40 of the Income Tax Assessment Act 1997 (about capital allowances).
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