INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]

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  

SECTION 26-55 [ARCHIVE]   Limit on deductions  

26-55(1)  

(b) section 78B (Promoters recoupment tax) of the Income Tax Assessment Act 1936 ;


(c) Subdivision B (Development allowance) of Division 3 of Part III of the Income Tax Assessment Act 1936 , so far as it provides for deductions by a * leasing company;


(e) Division 3 of Part XII (Drought investment allowance) of the Income Tax Assessment Act 1936 , so far as it provides for deductions by a * leasing company.




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