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  

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 .