Commonwealth Consolidated ActsSection 26‑30 (which denies a deduction for relative's travel expenses) of the Income Tax Assessment Act 1997 applies to travel on or after 1 July 1997.
Table of sections 30‑1 Application
of Division 30 of the Income Tax Assessment Act 1997 30‑5 Keeping in
force old declarations and instruments 30‑10 Applications for
approval of testamentary gifts not yet decided 30‑15 Keeping in force the
guidelines for deciding testamentary gifts 30‑20 Keeping in force
certificates approving testamentary gifts 30‑25 Keeping in force the old
gifts registers
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