Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 26.1

Table of sections

Operative provisions

26-5          Penalties

26-10        Leave payments

26-15        Franchise fees windfall tax

26-17        Commonwealth places windfall tax

26-20        Assistance to students

26-22        Political contributions and gifts

26-25        Interest or royalty

26-26        Non-share distribution and dividends

26-30        Relative's travel expenses

26-35        Reducing deductions for amounts paid to related entities

26-40        Maintaining your family

26-45        Recreational club expenses

26-47        Non-business boating activities

26-50        Expenses for a leisure facility

26-52        Bribes to foreign public officials

26-53        Bribes to public officials

26-54        Expenditure relating to illegal activities

26-55        Limit on deductions

26-60        Superannuation contributions surcharge

26-65        Termination payments surcharge

26-68        Loss from disposal of eligible venture capital investments

26-70        Loss from disposal of venture capital equity

26-75        Excess contributions tax cannot be deducted

26-80        Financing costs on loans to pay superannuation contribution

26-85        Borrowing costs on loans to pay life insurance premiums

26-90        Superannuation supervisory levy

26-95        Superannuation guarantee charge

Operative provisions