Income Tax Assessment Act 1997

Div 25 inserted by No 121 of 1997.

S 25-105 repealed by No 105 of 2019, s 3 and Sch 1 item 6, applicable in relation to income years starting on or after 1 July 2020. S 25-105 formerly read:

SECTION 25-105 Deductions for United Medical Protection Limited support payments  
25-105(1)
You can deduct an amount that you pay for the income year in which you pay it to the extent that it consists of a ^* United Medical Protection Limited support payment.

25-105(2)
A United Medical Protection Limited support payment is an amount payable under Division 1 of Part 3 of the Medical Indemnity Act 2002 .

25-105(3)
You cannot deduct an amount under this section if you can deduct it under any other provision of this Act.

S 25-105 inserted by No 83 of 2004.