Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)
Schedule 6 Location offset and producer offset for films
Part 2 Location offset conditions
Division 1 Amendments
Income Tax Assessment Act 1997
13 Subsection 995-1(1)
Insert:
minimum training expenditure amount has the meaning given by subsection 376-27(6).
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