20‑15 How to use this Subdivision20‑15 How to use this Subdivision

#### 20‑15 How to use this Subdivision If you incurred the deductible loss or outgoing (1) First, read sections 20‑20 to 20‑30 to work out whether you have received an assessable recoupment. If not, you do not need to read the rest of the Subdivision. (2) If you have received one or more assessable recoupments, sections 20‑35 to 20‑55 tell you how much is included in your assessable income for an income year. If another entity incurred a loss or outgoing you can deduct (3) Sections 20‑60 and 20‑65 tell you how to apply this Subdivision.