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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 26 - Some amounts you cannot deduct, or cannot deduct in full    View history reference

Guide to Division 26  

SECTION 26-1  What this Division is about  

 View history reference [No equivalent]

This Division sets out some amounts that you cannot deduct, or that you cannot deduct in full.


TABLE OF SECTIONS

Operative provisions
26-5Penalties
26-10Leave payments
26-15Franchise fees windfall tax
26-17Commonwealth places windfall tax
26-18(Repealed by No 83 of 2014)
26-19Rebatable benefits
26-20Assistance to students
26-22Political contributions and gifts
26-25Interest or royalty
26-25ASeasonal Labour Mobility Program
26-26Non-share distributions and dividends
26-30Relative's travel expenses
26-31Travel related to use of residential premises as residential accommodation
26-35Reducing deductions for amounts paid to related entities
26-40Maintaining your family
26-45Recreational club expenses
26-47Non-business boating activities
26-50Expenses for a leisure facility
26-52Bribes to foreign public officials
26-53Bribes to public officials
26-54Expenditure relating to illegal activities
26-55Limit on deductions
26-60Superannuation contributions surcharge
26-65(Repealed by No 23 of 2018)
26-68Loss from disposal of eligible venture capital investments
26-70Loss from disposal of venture capital equity
26-74Excess concessional contributions charge cannot be deducted
26-75Excess non-concessional contributions tax cannot be deducted
26-80Financing costs on loans to pay superannuation contribution
26-85Borrowing costs on loans to pay life insurance premiums
26-90Superannuation supervisory levy
26-95Superannuation guarantee charge
26-97National Disability Insurance Scheme expenditure
26-98Division 293 tax cannot be deducted
26-99Excess transfer balance tax cannot be deducted
26-100Expenditure attributable to water infrastructure improvement payments


 



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