Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 (24 of 2022)
Schedule 1 Amendments
Income Tax Assessment Act 1997
2 After section 26-95
Insert:
26-96 Laminaria and Corallina decommissioning levy cannot be deducted
You cannot deduct under this Act an amount of *Laminaria and Corallina decommissioning levy that you pay.
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