INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision BA - General investment allowance  

SECTION 82AV   CHANGE TO SECTION 82AC (LIMITATION OF DEDUCTION IN CASE OF LEASED PROPERTY)  

82AV(1)   [Reference to deductions allowable]  

Paragraph 82AC(a) refers to deductions allowable under this Subdivision or Subdivision BA .

82AV(2)   [Deemed reference to Subdiv B]  

For the purposes of this Subdivision, the paragraph must be taken to refer to deductions allowable under either Subdivision B or Subdivision BA.