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INCOME TAX ASSESSMENT ACT 1997 - SECT 775.130

Certain deductions not allowable

    If:

  (a)   an amount is included in your assessable income under this Division; and

  (b)   if this Division had not been enacted, the amount would not have been included in your assessable income under any other provision of this Act (other than Division   102); and

  (c)   if this section had not been enacted, a deduction would be allowable to you under a provision listed in the table in subsection   51AAA(2) of the Income Tax Assessment Act 1936 ; and

  (d)   if the amount had not been included in your assessable income under this Division, the deduction would not be allowable;

the deduction is not allowable.


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