Document ID: chunk:federal_register_of_legislation:C2004C01244:clause:1_78
Version: federal_register_of_legislation:C2004C01244
Segment Type: clause
Provision Reference: sch 1 cl 78
Character Range: 23315–23787

78  Before subsection 82(1)
Insert:

 (1A) Subsection (1) does not apply to the 1997-98 year of income or a later year of income.

Note 1: Section 8-10 of the Income Tax Assessment Act 1997 prevents you from getting double deductions for any of the years of income after 1996-97.

Note 2: Section 8-10 of the Income Tax (Transitional Provisions) Act 1997 prevents you from getting double deductions for a year of income before 1997-98 and a year of income after 1996-97.