CTHRepealedAct
Taxation (Deficit Reduction) Act (No. 1) 1993
21Deductions for travel expenses where person accompanied by relative
Start here
Get a plain-English read of 21
Turn the raw legal text into a practical explanation grounded in Taxation (Deficit Reduction) Act (No. 1) 1993.
21 Deductions for travel expenses where person accompanied by relative
Section 51AG of the Principal Act is amended by inserting after subsection (1) the following subsection: (1A) The rule in subsection (1) does not apply to expenditure incurred by the provider of a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986), if the expenditure is in respect of the provision of the fringe benefit.