Div 26 heading substituted by No 121 of 1997.
Do not include in the total an amount that you could also deduct under another provision of this Act, apart from section 8-10 (which prevents double deductions).
S 26-55(1) amended by No 15 of 2007, s 3 and Sch 1 item 178, by substituting para (d), applicable to the 2007-2008 income year and later years. Para (d) formerly read:
(d) section 82AAT (Deductions for superannuation contributions by eligible persons) of the Income Tax Assessment Act 1936;
S 26-55(1) amended by No 167 of 2001 and No 121 of 1997.
S 26-55(2) amended by No 79 of 2010, s 3 and Sch 4 item 40, by substituting para (c), applicable to assessments for: (a) the 2010-11 income year; and (b) later income years. Para (c) formerly read:
(c) amounts you have deposited in terms of Schedule 2G (Farm management deposits) to the Income Tax Assessment Act 1936.
S 26-55(2) amended by No 101 of 2006, s 3 and Sch 2 item 662, by substituting "Schedule 2G (Farm management deposits) to" for "Division 16C (Income equalisation deposits) of Part III of, or Schedule 2G (Farm management deposits) to," in para (c), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive.
S 26-55(2) amended by No 169 of 1999, No 85 of 1998.