Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.295

Your deductions under Subdivision 330-A or 330-C for the income year are
limited so that they cannot contribute to a tax loss. You can elect that the
limit not apply.

Table of sections Operative provisions
330-300    Limit on amounts deductible under Subdivision 330-C for the 
income year
330-305    Limit on amounts deductible under Subdivision 330-A for the 
income year
330-310    Excess amount deductible for the next income year

330-315    Election not to limit amounts deductible under Subdivision 
330-A or 330-C
330-320    Excess amount not deductible for certain property

330-325    Excess amount not deductible if specified in a section 330-
235 agreement
330-330    Excess amount set off against income exempt under section 
330-60