Income Tax Assessment Act 1997
CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION PART 2-1 - ASSESSABLE INCOME
Division 17 - Effect of GST etc. on assessable income
SECTION 17-1 What this Division is about
This Division sets out the effect of the GST in working out assessable income. Generally speaking, GST, input tax credits and adjustments under the GST Act are disregarded.