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    <title>Amendment of section 16</title>
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    <description>The amendment substitutes the earlier monetary threshold in clause (ia) of the Income-tax Act with a higher fixed threshold for the specified employment allowance, and this substitution takes effect from the 1st day of April of the specified fiscal year, thereby revising the deductible cap for that allowance for tax purposes.</description>
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      <description>The amendment substitutes the earlier monetary threshold in clause (ia) of the Income-tax Act with a higher fixed threshold for the specified employment allowance, and this substitution takes effect from the 1st day of April of the specified fiscal year, thereby revising the deductible cap for that allowance for tax purposes.</description>
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