Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 328.370

    For the purposes of this Subdivision, this section covers all attributable deductions other than any under:

  (a)   section   25 - 5 (about tax - related expenses); or

  (b)   Division   30 (about gifts or contributions); or

  (c)   Subdivision   290 - C (about personal superannuation contributions).