Tax Law Improvement Act 1997 (121 of 1997)
Schedule 8 Recoupment
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
19 Section 10-5 (table item headed 'rates')
Repeal the item, substitute:
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rates |
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see recoupment |
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recoupment |
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insurance or indemnity for deductible losses or
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Subdivision 20-A |
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other recoupment for certain deductible losses or outgoings |
Subdivision 20-A |
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see also car expenses, compensation, elections and petroleum |