INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
A paragraph of section 26 does not apply to what is shown in the following table.
Note:
The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.
| Limits on application of section 26 | ||||
| Item | Paragraph of section 26 | What the paragraph does not apply to | Provision of Income Tax Assessment Act 1997 that applies instead | |
| 1 | 26(eb) | Amount paid in the 1997 - 98 year of income or a later year of income (regardless of when the agreement, arrangement or understanding that was the basis for the payment was entered into) | section 15-3 | |
| . | ||||
| 2 | 26(ec) | Amount received in the 1997 - 98 year of income or a later year of income (regardless of when the leave accrued that the amount relates to) | section 15-5 | |
| . | ||||
| 3 | 26(f) | Amount received in the 1997 - 98 year of income or a later year of income | section 15-20 | |
| . | ||||
| 4 | 26(g) | Bounty or subsidy received in the 1997 - 98 year of income or a later year of income | section 15-10 | |
| . | ||||
| 5 | 26(h) | Amount received in the 1997 - 98 year of income or a later year of income | section 6-5 | |
| . | ||||
| • | section 15-30 (for loss of assessable income) | |||
| . | ||||
| • | Subdivision 20-A (for deductible loss or outgoing) | |||
| 6 | 26(j) | Amount received in the 1997 - 98 year of income or a later year of income (regardless of when the loss occurred, or the loss or outgoing was incurred, that led to payment of the amount) | • | section 70-115 (for loss of trading stock) |
| . | ||||
| 7 | 26(ja) | Amount received in the 1997 - 98 year of income or a later year of income | none | |
| . | ||||
| 8 | 26(jb) | Amount of interest paid or applied in the 1997 - 98 year of income or a later year of income (regardless of when the interest became payable) | section 15-35 | |
| . | ||||
| 9 | 26(k) | Amount received in the 1997 - 98 year of income or a later year of income (regardless of when the loss occurred) | Subdivision 20-A | |
| . | ||||
| 10 | 26(l) | Amount received in the 1997 - 98 year of income or a later year of income | section 15-25 |
View history note
Hide history note
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
