s 32-1
In forceApplication of Division 32 of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-5Rules about deductibility of particular kinds of amounts
Division 32Entertainment expenses
32-1 Application of Division 32 of the Income Tax Assessment Act 1997
Division 32 of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years.
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