Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1997
1 Section 51 - 10 (table item 2.2, column headed "... subject to these exceptions and special conditions:")
Repeal the cell, substitute:
each payment is for an apprentice who most recently started work with you before 1 January 1998 |
2 Application
The amendment made by item 1 applies for the 1997 - 98 income year and later income years.