Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)
Schedule 3 Removing the self-education expenses threshold
Income Tax Assessment Act 1936
27 Subsection 109CA(5)
Omit all the words after "expenditure,", substitute "ignoring Divisions 28 (Car expenses) and 900 (Substantiation rules) of the Income Tax Assessment Act 1997".
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