s 25-45
In forceApplication of section 25‑45 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
25-45 Application of section 25‑45 of the Income Tax Assessment Act 1997
Section 25‑45 (which is about deductions for losses by theft etc.) of the Income Tax Assessment Act 1997 applies to a loss discovered in the 1997‑98 income year or a later income year.
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