Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 17.35

                   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.

Table of Subdivisions

             Guide to Division 20

20-A     Insurance, indemnity or other recoupment for deductible expenses

20-B      Disposal of a car for which lease payments have been deducted

Guide to Division 20