Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 17.1

What this Division is about

This Division sets out the effect of the GST in working out assessable income. Generally speaking, GST, input tax credits and adjustments under the GST Act are disregarded.

Table of sections

17-5          GST and increasing adjustments

17-10        Certain decreasing adjustments

17-15        Elements in calculation of amounts

17-20        GST groups and GST joint ventures

17-30        Special credits because of indirect tax transition

17-35        Certain sections not to apply to certain assets or expenditure



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