Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Previous recoupment law means a provision of the Income Tax Assessment Act 1936 listed in this table.
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| What kind of expense the provision relates to: |
1 | former 26(j) (so far as it relates to an amount received for or in respect of a loss or outgoing that is a deduction) | a loss or outgoing that is a deduction |
2 | former 26(k) | embezzlement or larceny by an employee |
3 | former 63(3) | bad debts |
4 | former 69(8) | tax - related expenses |
5 | former 70A(5) | mains electricity connection expenditure |
6 | former 72(2) (so far as it relates to a refund of an amount you have deducted or can deduct) | rates or taxes |
6A | former 72A(4)(a) and (aa) | |
7 | former 74(2) | election expenses, Commonwealth and State elections |
(2) Former section 330 - 350 of this Act is also a previous recoupment law .