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 26-98  

26-98   Division 293 tax cannot be deducted  

You cannot deduct under this Act any of the following:

(a) an amount of * Division 293 tax that you pay;

(b) an amount of * debt account discharge liability that you pay.