INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 396 - Land transport facilities borrowings  

Subdivision 396-A - Key operative provisions  

Operative provisions

SECTION 396-25   396-25   Borrower cannot deduct LTF interest for which lender has tax offset  
(Repealed by No 41 of 2011)


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