INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material substituted or repealed as inoperative in Sch 2D by No 101 of 2006.
CCH Note:
Below is material repealed as inoperative in s 57-85(3) (table) by No 101 of 2006.
| Modified deduction rules and corresponding deduction provisions | |||
| Column 1 | Column 2 | Column 3 | Column 4 |
| Item | Description | Modified deduction rule | Corresponding deduction provision |
| 2 | Electricity connections | the former Subdivision 387-E or Subdivision 40G | Section 70A |
| . | |||
| 3 | Environmental impact assessment | the former Subdivision 400-A or Subdivision 40-I | Subdivision C of Division 3 of Part III |
| . | |||
| 4 | Environmental protection | the former Subdivision 400-B or Subdivision 40-H | Subdivision CA of Division 3 of Part III |
| . | |||
| 6 | Grapevines | the former Subdivision 387-D or Subdivision 40-F | Section 75AA |
| . | |||
| 7A | Intellectual property | the former Subdivision 373-B or Subdivision 40-B | Division 10B of Part III |
| . | |||
| 8 | Landcare operations | the former Subdivision 387-A or Subdivision 40-G | Section 75D |
| . | |||
| 10 | Mining and quarrying | the former Subdivision 330-C or Subdivision 40-B or 40-I | Division 10 of Part III (except sections 122J and 122JF) or Division 10AA of Part III (except section 124AH) (as appropriate) |
| . | |||
| 11 | Mining transport and quarrying transport | the former Subdivision 330-H or subdivision 40-B or 40-I | Division 10AAA of Part III |
| . | |||
| 12 | Mining etc. site rehabilitation | the former Subdivision 330-I or Subdivision 40-H | Division 10AB of Part III |
| . | |||
| 14A | Software | the former Subdivisions 46-B and 46-D or Subdivisions 40-B and 40-E and section 40-335 | |
| . | |||
| 14B | Spectrum licences | the former Subdivision 380-A or Subdivision 40-B | |
| . | |||
| 15 | Telephone lines | the former Subdivision 387-F or Subdivision 40-G | Section 70 |
| . | |||
| 16 | Timber mill buildings | the former Subdivision 387-G or Subdivision 40-B | Subdivision B of Division 10A of Part III |
| . | |||
| 17 | Timber operations: forestry roads | the former Subdivision 387-G or Subdivision 40-B | Subdivision A of Division 10A of Part III |
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
