s 25-1
In forceApplication of Division 25 of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-5Rules about deductibility of particular kinds of amounts
Division 25Some amounts you can deduct
25-1 Application of Division 25 of the Income Tax Assessment Act 1997
Division 25 (Some amounts you can deduct) of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years, except as provided by this Division.
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