INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION

Division 3 - Deductions

Subdivision D - Losses and outgoings incurred under certain tax avoidance schemes

SECTION 82KH INTERPRETATION

Below is material repealed as inoperative in s 82KH by No 101 of 2006.

82KH(1C) [Reference to income tax in subsec (1B)]

A reference in subsection (1B) to income tax does not include a reference to any additional tax payable under section 104 .