Legislation

ITAA 1997 s 136(1), the loss of identity and connection with an expenditure which is (or would be on the assumptions required by section 24 and excluding the excepted provisions) otherwise deductible were it not for the loss deferral rule in subsection 35-10(2)

ATO documents that consider ITAA 1997 s 136(1), the loss of identity and connection with an expenditure which is (or would be on the assumptions required by section 24 and excluding the excepted provisions) otherwise deductible were it not for the loss deferral rule in subsection 35-10(2)