Division 3 - Deductions  

Subdivision A - General  


82(1A)   [No operation from 1997/98 year onwards]  

Subsection (1) does not apply to the 1997-98 year of income or a later year of income.

Note 1:

Section 8-10 of the Income Tax Assessment Act 1997 prevents you from getting double deductions for any of the years of income after 1996-97.

Note 2:

Section 8-10 of the Income Tax (Transitional Provisions) Act 1997 prevents you from getting double deductions for a year of income before 1997-98 and a year of income after 1996-97.

82(1)   [Commissioner's discretion]  

Where in respect of any amount, a deduction would but for this section be allowable under more than one provision of this Act, and whether it would be so allowable from the assessable income of the same or different years, the deduction shall be allowable only under that provision which in the opinion of the Commissioner is most appropriate.


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