INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

Subdivision 328-F - Small business income tax offset  

Operative provisions

SECTION 328-370   328-370   Relevant attributable deductions  


For the purposes of this Subdivision, this section covers all attributable deductions other than any under:


(a) section 25-5 (about tax-related expenses); or


(b) Division 30 (about gifts or contributions); or


(c) Subdivision 290-C (about personal superannuation contributions).


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