Sections 17 - 5, 17 - 10 and 17 - 15 do not apply to assets, or to expenditure, for which you can deduct amounts under Division 40 or Division 328.
Note: See instead Subdivision 27 - B.
Guide to Division 20
20 - A Insurance, indemnity or other recoupment for deductible expenses
20 - B Disposal of a car for which lease payments have been deducted