Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 26 - Some amounts you cannot deduct, or cannot deduct in full  

Operative provisions  

SECTION 26-99C  

26-99C   Australian IIR / UTPR tax and Australian DMT tax cannot be deducted  

You cannot deduct under this Act an amount of * Australian IIR / UTPR tax or * Australian DMT tax that you pay.