Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 6 Deductions for United Medical Protection Limited support payments
Income Tax Assessment Act 1997
2 Before Division 26
Insert:
25-105 Deductions for United Medical Protection Limited support payments
(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.
(2) A United Medical P r otection Limited support payment is an amount payable under Division 1 of Part 3 of the Medical Indemnity Act 2002.
(3) You cannot deduct an amount under this section if you can deduct it under any other provision of this Act.
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