INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE) PART III - LIABILITY TO TAXATION Division 3 - Deductions Subdivision A - General SECTION 51AA 51AA PROVISIONS WITH RESPECT TO ALLOWABLE DEDUCTIONS CONSISTING OF INTEREST (Repealed by No 107 of 1989) View history note Hide history note History Former s 51AA amended by No 108 of 1981 and No 51 of 1973 and inserted by No 108 of 1960.