INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 25 - Some amounts you can deduct  

Operative provisions  

SECTION 25-105   Deductions for United Medical Protection Limited support payments  

25-105(1)  
You can deduct an amount that you pay for the income year in which you pay it to the extent that it consists of a * United Medical Protection Limited support payment.

25-105(2)  
A United Medical Protection Limited support payment is an amount payable under Division 1 of Part 3 of the Medical Indemnity Act 2002 .

25-105(3)  
You cannot deduct an amount under this section if you can deduct it under any other provision of this Act.


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