Commonwealth Numbered Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 2) 1980 No. 57 of 1980 - SECT 18
Deduction under Subdivision to be in addition to certain other deductions
18. Section 82AM of the Principal Act is amended by adding at the end thereof
the following sub-section:
"(3) A deduction under this Subdivision is not allowable in respect of
expenditure in respect of a unit of property where a deduction in respect of
the expenditure has been allowed or is allowable under Subdivision BB or would
have been allowed or would be allowable under that Subdivision but for the
operation of section 82EF.".
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback