s 26-1
In forceApplication of Division 26 of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-5Rules about deductibility of particular kinds of amounts
Division 26Some amounts you cannot deduct, or cannot deduct in full
26-1 Application of Division 26 of the Income Tax Assessment Act 1997
Division 26 of the Income Tax Assessment Act 1997 (which prevents or limits deductions) applies to assessments for the 1997‑98 income year and later income years, except as provided by this Division.
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