Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 27.35

    Sections   27 - 5, 27 - 10, 27 - 15 and 27 - 20 do not apply to assets, or to expenditure, for which you can deduct amounts under Division   40 or 328.

Note:   See instead Subdivision   27 - B.

Table of sections

27 - 80   Cost or opening adjustable value of depreciating assets reduced for input tax credits

27 - 85   Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments

27 - 87   Certain decreasing adjustments included in assessable income

27 - 90   Cost or opening adjustable value of depreciating assets increased: increasing adjustments

27 - 92   Certain increasing adjustments can be deducted

27 - 95   Balancing adjustment events

27 - 100   Pooling

27 - 105   Other Division   40 expenditure

27 - 110   Input tax credit etc. relating to 2 or more things