INCOME TAX ASSESSMENT ACT 1936 - SECT 159GZZZZF Tax exemption to be disregarded for certain purposes

Commonwealth Consolidated Acts

Tax exemption to be disregarded for certain purposes

The exclusion under section 159GZZZZE of amounts from assessable income is to be disregarded for the purpose of applying any provision of this Act to determine allowable deductions in respect of infrastructure borrowings (other than deductions to which section 159GZZZZE applies).