Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p2
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 2664–5550

Act 1997
Division 6—Assessable income and exempt income
6‑2 Effect of this Division
6‑3 Assessable income for income years before 1997‑98
6‑20 Exempt income for income years before 1997‑98
Division 8—Deductions
8‑2 Effect of this Division
8‑3 Deductions for income years before 1997‑98
8‑10 No double deductions for income year before 1997‑98 and income year after 1996‑97
Chapter 2—Liability rules of general application
Part 2‑1—Assessable income
Division 15—Some items of assessable income
15‑1 General application provision
15‑10 Application of section 15‑10 of the Income Tax Assessment Act 1997 to bounties and subsidies
15‑15 Application of section 15‑15 of the Income Tax Assessment Act 1997 to profit‑making undertaking or plan
15‑20 Application of section 15‑20 of the Income Tax Assessment Act 1997 to royalties
15‑30 Application of section 15‑30 of the Income Tax Assessment Act 1997 to insurance or indemnity payments
15‑35 Application of section 15‑35 of the Income Tax Assessment Act 1997 to interest on overpayments and early payments of tax
Division 20—Items included to reverse the effect of past deductions
Subdivision 20‑A—Insurance, indemnity or recoupment for deductible expenses
20‑1 Application of Subdivision 20‑A of the Income Tax Assessment Act 1997
Subdivision 20‑B—Disposal of a car for which lease payments have been deducted
20‑100 Application of Subdivision 20‑B of the Income Tax Assessment Act 1997
20‑105 The cost of a car acquired in the 1996‑97 income year or an earlier income year
20‑110 The termination value of a car disposed of in the 1996‑97 income year or an earlier income year
20‑115 Reducing the assessable amount for the disposal of a car in the 1997‑98 income year or later if there has been an earlier disposal of it
Part 2‑5—Rules about deductibility of particular kinds of amounts
Division 25—Some amounts you can deduct
25‑1 Application of Division 25 of the Income Tax Assessment Act 1997
25‑40 Application of section 25‑40 of the Income Tax Assessment Act 1997
25‑45 Application of section 25‑45 of the Income Tax Assessment Act 1997
25‑50 Application of section 25‑90 of the Income Tax Assessment Act 1997
25‑65 Local government election expenses
Division 26—Some amounts you cannot deduct, or cannot deduct in full
26‑1 Application of Division 26 of the Income Tax Assessment Act 1997
26‑30 Application of section 26‑30 of the Income Tax Assessment Act 1997
Division 30—Gifts or contributions
30‑1 Application of Division 30 of the Income Tax Assessment Act 1997
30‑5 Keeping in force old declarations and instruments
30‑25 Keeping in force the old gifts registers
30‑102 Fund, authorities and institutions taken to be endorsed
Division 32—Entertainment expenses
32‑1 Application of Division 32 of the Income Tax Assessment Act 1997
Division 34—Non‑compulsory uniforms
34‑1 Application of Division 34 of the Income Tax Assessment