• Legal database
Legal database

Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 27 - Effect of input tax credits etc. on deductions  

View history reference
 View history note

SECTION 27-1   What this Division is about  

View history reference

This Division sets out the effect of the GST in working out deductions. Generally speaking, input tax credits, GST and adjustments under the GST Act are disregarded.

 View history note

Back to top

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.