INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2D - Tax exempt entities that become taxable  

SECTION 57-110   APPORTIONMENT OF BALANCING ADJUSTMENTS  

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


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