Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 27.35

                   Sections 27- 5, 27-10, 27-15 and 27-20 do not apply to assets, or to expenditure, for which you can deduct amounts under Division 40 or 328.

Note:          See instead Subdivision 27-B.

Table of sections

27-80        Cost or opening adjustable value of depreciating assets reduced for input tax credits

27-85        Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments

27-87        Certain decreasing adjustments included in assessable income

27-90        Cost or opening adjustable value of depreciating assets increased: increasing adjustments

27-92        Certain increasing adjustments can be deducted

27-95        Balancing adjustment events

27-100      Pooling

27-105      Other Division 40 expenditure

27-110      Input tax credit etc. relating to 2 or more things