Legislation

ITAA 1997 s 245-25(5) of Schedule 2C to the ITAA 1936 as a provision that has the effect of preventing a deduction that would otherwise be allowable, but it does not include paragraphs 8-1(2)(a), 8-1(2)(b) and 8-1(2)(c)

ATO documents that consider ITAA 1997 s 245-25(5) of Schedule 2C to the ITAA 1936 as a provision that has the effect of preventing a deduction that would otherwise be allowable, but it does not include paragraphs 8-1(2)(a), 8-1(2)(b) and 8-1(2)(c)