New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
25 Subsection 51AAA(2) (table)
Repeal the table, substitute:
|
Deduction provisions affected by net capital gains limit |
||
|---|---|---|
|
Item |
Provision |
Description |
|
1 |
Subdivision A of Division 3 of Part III |
General |
|
2 |
section 8-1 |
General deductions |
|
3 |
Division 25 |
Some expenses you can deduct |
|
4 |
Division 30 |
Gifts or contributions |
|
5 |
Division 34 |
Non-compulsory uniforms |
|
6 |
Division 36 |
Tax losses of earlier income years |
|
7 |
Subdivision 40-F |
Facilities to conserve or convey water |
|
8 |
Subdivision 40-F |
Establishing grapevines |
|
9 |
Subdivision 40-G |
Landcare operations |
|
10 |
Subdivision 40-G |
Mains electricity supply |
|
11 |
Subdivision 40-G |
Telephone lines |
|
12 |
Division 165 |
Income tax consequences of changing ownership or control of a company |
|
13 |
Subdivision 170-A |
Transfer of tax losses within
|
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