ITAA 1997 s 136(1) and in section 24 refer to a deduction allowable under a specific provision or to a deduction taken into account in calculating taxable income under section 4-15
ATO documents that consider ITAA 1997 s 136(1) and in section 24 refer to a deduction allowable under a specific provision or to a deduction taken into account in calculating taxable income under section 4-15