Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 27.1

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

Table of sections

27 - 5   Input tax credits and decreasing adjustments

27 - 10   Certain increasing adjustments

27 - 15   GST payments

27 - 20   Elements in calculation of amounts

27 - 25   GST groups and GST joint ventures

27 - 35   Certain sections not to apply to certain assets or expenditure