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Income Tax Assessment Act 1997
17‑1 What this Division is about17‑1 What this Division is about
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#### 17‑1 What this Division is about
This Division sets out the effect of the GST in working out assessable income. Generally speaking, GST, input tax credits and adjustments under the GST Act are disregarded.
Table of sections
17‑5 GST and increasing adjustments
17‑10 Certain decreasing adjustments
17‑15 Elements in calculation of amounts
17‑20 GST groups and GST joint ventures
17‑30 Special credits because of indirect tax transition
17‑35 Certain sections not to apply to certain assets or expenditure