Introduction Other features of Chapter 3B
25.Subsection 464C(7) and (8) allow the de minimis limits to be effectively varied by Treasury Order.
26.Section 464D provides for supplementary provisions for 464C including the assessments necessary to give effect to the restriction of relief and for when a person must amend their tax return to give effect to this restriction.
27.Subsection 464D(5) treats benefits conferred (under section 464A) and relief for payments relating to such benefits under section s464B as loans and loan repayments for the purposes of section 464C.