Income Tax Assessment Act 1997



Division 85 - Deductions relating to personal services income  

Operative provisions  

SECTION 85-15   85-15   Deductions for rent, mortgage interest, rates and land tax  

You cannot deduct under this Act an amount of rent, mortgage interest, rates or land tax:

(a) for some or all of your residence; or

(b) for some or all of your *associate's residence;

to the extent that the amount relates to gaining or producing your *personal services income.


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