Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
64 At the end of section 51AAA
Add:
(2) The table lists provisions allowing deductions that are affected by subsection (1). Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936.
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Deduction provisions affected by net capital gains limit |
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Item |
Provision |
Description |
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1 |
Subdivision A of Division 3 of Part III |
General |
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2 |
section 8-1 |
General deductions |
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3 |
Division 25 |
Some expenses you can deduct |
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4 |
Division 30 |
Gifts or contributions |
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5 |
Division 34 |
Non-compulsory uniforms |
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6 |
Division 36 |
Tax losses of earlier income years |
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7 |
Division 165 |
Income tax consequences of changing ownership or control of a company |
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8 |
Subdivision 170-A |
Transfer of tax losses within
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