Income Tax Assessment Act 1936
PART IVA
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SCHEMES TO REDUCE INCOME TAX
SECTION 177B
OPERATION OF PART
177B(1)
Nothing in the following limit the operation of this Part:
(a) the provisions of this Act (other than this Part);
(b) the International Tax Agreements Act 1953 .
(c) (Repealed by No 59 of 2019)
177B(2)
This Part does not affect the operation of Division 393 of the Income Tax Assessment Act 1997 (Farm management deposits).
177B(3)
Where a provision of this Act other than this Part is expressed to have effect where a deduction would be allowable to a taxpayer but for or apart from a provision or provisions of this Act, the reference to that provision or to those provisions, as the case may be, shall be read as including a reference to subsection 177F(1) .
177B(4)
Where a provision of this Act other than this Part is expressed to have effect where a deduction would otherwise be allowable to a taxpayer, that provision shall be deemed to be expressed to have effect where a deduction would, but for subsection 177F(1) , be otherwise allowable to the taxpayer.
177B(5)
(Omitted by No 208 of 1992)
177B(6)
(Omitted by No 208 of 1992)
View history note
Hide history noteNothing in the following limit the operation of this Part:
(a) the provisions of this Act (other than this Part);
(b) the International Tax Agreements Act 1953 .
(c) (Repealed by No 59 of 2019)
177B(2)
This Part does not affect the operation of Division 393 of the Income Tax Assessment Act 1997 (Farm management deposits).
177B(3)
Where a provision of this Act other than this Part is expressed to have effect where a deduction would be allowable to a taxpayer but for or apart from a provision or provisions of this Act, the reference to that provision or to those provisions, as the case may be, shall be read as including a reference to subsection 177F(1) .
177B(4)
Where a provision of this Act other than this Part is expressed to have effect where a deduction would otherwise be allowable to a taxpayer, that provision shall be deemed to be expressed to have effect where a deduction would, but for subsection 177F(1) , be otherwise allowable to the taxpayer.
177B(5)
(Omitted by No 208 of 1992)
177B(6)
(Omitted by No 208 of 1992)
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