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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-1 - ASSESSABLE INCOME

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History Pt 2-1 inserted by No 121 of 1997.

Division 17 - Effect of GST etc. on assessable income

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History Div 17 inserted by No 176 of 1999.

SECTION 17-35   17-35  Certain sections not to apply to certain assets or expenditure

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Sections 17-5 , 17-10 and 17-15 do not apply to assets, or to expenditure, for which you can deduct amounts under Division 40 or Division 328 .

Note:

See instead Subdivision 27-B .

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History S 17-35 inserted by No 77 of 2001.