Income Tax Assessment Act 1936 (Archive)

SCHEDULE 2D - Tax exempt entities that become taxable

Below is material substituted or repealed as inoperative in Sch 2D by No 101 of 2006.

SECTION 57-110 APPORTIONMENT OF BALANCING ADJUSTMENTS

Below is material repealed as inoperative in s 57-110 by No 101 of 2006.

57-110(2)

Balancing adjustment provisions and related deduction rules
Item	Topic	Balancing adjustment provision	Deduction rule to which the balancing adjustment provision relates
2	Depreciation	Section 42-30	The former Division 42 and sections 531 to 62AAV (inclusive)
3	Depreciation on trading ships	Section 59	Sections 53I to 62AAV (inclusive)
.
4	Grapevines	The former section 387-315	The former Subdivision 387-D and section 75AA
.
5A	Intellectual property	The former Subdivisions 373-C and 373-D	The former Subdivision 373-B and Division 10B of Part III
.
6	Exploration, prospecting, mining, quarrying and transporting mined or quarried product	The former Subdivision 330-J	Whichever of the following former Subdivisions is appropriate: • Subdivision 330-A • Subdivision 330-C • Subdivision 330-H and whichever of the following is appropriate: • Division 10 of Part III • Division 10AAA of Part III • Division 10AA of Part III
.
8A	Spectrum licences	The former Subdivisions 380-B, 380-C and 380-D	The former Subdivision 380-A
.
9	Timber mill buildings and forestry roads	The former Section 387-485	The former Subdivision 387-G and whichever of Subdivisions A and B of Division 10A of Part III is appropriate