Income Tax Assessment Act 1997
View history note
Hide history noteThis Division sets out some amounts that you cannot deduct, or that you cannot deduct in full.
| Operative provisions | |
| 26-5 | Penalties |
| 26-10 | Leave payments |
| 26-15 | Franchise fees windfall tax |
| 26-17 | Commonwealth places windfall tax |
| 26-18 | (Repealed by No 83 of 2014) |
| 26-19 | Rebatable benefits |
| 26-20 | Assistance to students |
| 26-22 | Political contributions and gifts |
| 26-25 | Interest or royalty |
| 26-25A | Payments to employees - labour mobility programs |
| 26-26 | Non-share distributions and dividends |
| 26-30 | Relative ' s travel expenses |
| 26-31 | Travel related to use of residential premises as residential accommodation |
| 26-35 | Reducing deductions for amounts paid to related entities |
| 26-40 | Maintaining your family |
| 26-45 | Recreational club expenses |
| 26-47 | Non-business boating activities |
| 26-50 | Expenses for a leisure facility |
| 26-52 | Bribes to foreign public officials |
| 26-53 | Bribes to public officials |
| 26-54 | Expenditure relating to illegal activities |
| 26-55 | Limit on deductions |
| 26-60 | Superannuation contributions surcharge |
| 26-65 | (Repealed by No 23 of 2018) |
| 26-68 | Loss from disposal of eligible venture capital investments |
| 26-70 | Loss from disposal of venture capital equity |
| 26-74 | (Repealed by No 45 of 2021) |
| 26-75 | Excess non-concessional contributions tax cannot be deducted |
| 26-80 | Financing costs on loans to pay superannuation contribution |
| 26-85 | Borrowing costs on loans to pay life insurance premiums |
| 26-90 | Superannuation supervisory levy |
| 26-95 | Superannuation guarantee charge |
| 26-96 | Laminaria and Corallina decommissioning levy cannot be deducted |
| 26-97 | National Disability Insurance Scheme expenditure |
| 26-98 | Division 293 tax cannot be deducted |
| 26-99 | Excess transfer balance tax cannot be deducted |
| 26-100 | Expenditure attributable to water infrastructure improvement payments |
| 26-102 | Expenses associated with holding vacant land |
| 26-105 | Non-compliant payments for work and services |
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