INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 10 - Mining and quarrying  

Subdivision C - General provisions  

SECTION 122S  

122S   COMMISSIONER TO DETERMINE DEDUCTIONS ATTRIBUTABLE TO PARTICULAR EXPENDITURE  
For any purpose of this Act, the Commissioner may determine the extent to which a deduction allowed or allowable under this Division is to be treated as attributable to particular expenditure that has been taken into account in the calculations by which the entitlement of the taxpayer to the deduction has been ascertained.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.