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 26-40   26-40   Maintaining your family  


You cannot deduct under this Act expenditure you incur for maintaining:


(a) your * spouse (except a spouse permanently living separately and apart from you); or


(b) your * child who is under 16 years.

Example:

A farmer cannot deduct an amount for food or lodgings that the farmer provides to his or her child who is under 16 years for the work the child performs on the farm.


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