Section 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
30-25 Keeping in force the old gifts registers
30-102 Fund, authorities and institutions taken to be endorsed