Income Tax Assessment Act 1997 - chapter 2 (Divisions 20 to 99) General Provisions
Chapter 1 deals with the Core Provisions You will find the index to Chapter 2, dealing with the Liability rules of general application on this page Chapter 3—Specialist liability rules Chapter 4—Collection and recovery of income tax
	Division 20-A—Amounts included to reverse the effect of past deductions: Insurance, indemnity or other recoupment for deductible expenses
	Division 20-B—Amounts included to reverse the effect of past deductions: Disposal of a car for which lease payments have been deducted
	Division 25—Some amounts you can deduct
	Division 26—Some amounts you cannot deduct, or cannot deduct in full
	Division 28—Car expenses
	Division 30—Gifts or Contributions
	Division 32—Entertainment Expenses
	Division 34—Non Compulsory Uniforms
	Division 36—Tax losses of earlier income years
	Division 40—Overview of capital allowances
	Division 41—Common rules for capital allowances
	Division 42—Depreciation of plant
	Division 42A-Leases of luxury cars
	Division 43—Deductions for capital works
	Division 50—Exempt Entities
	Division 51—Exempt Amounts
	Division 52—Certain Pensions, Benefits & Allowances Exempt
	Division 53—Various Exempt Payments
	Division 55—Payments that are NOT exempt from Income Tax
	Division 61—Generally applicable tax offsets
	Division 70—Trading Stock
Index to Core Provisions | Apprentice Tax Practitioner Program