Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 8.10

    If 2 or more provisions of this Act allow you deductions in respect of the same amount (whether for the same income year or different income years), you can deduct only under the provision that is most appropriate.

Table of sections

9 - 1A   Effect of this Division

9 - 1   List of entities

9 - 5   Entities that work out their income tax by reference to something other than taxable income