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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

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History Div 26 heading substituted by No 121 of 1997.

Operative provisions

SECTION 26-15   26-15  Franchise fees windfall tax

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You cannot deduct under this Act any tax that is imposed by the Franchise Fees Windfall Tax (Imposition) Act 1997 .

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History S 26-15 inserted by No 134 of 1997.