INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

SCHEDULE 2D - Tax exempt entities that become taxable  

SECTION 57-85   WHAT ARE THE MODIFIED DEDUCTION RULES AND CORRESPONDING DEDUCTION PROVISIONS ?  

57-85(3)    


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



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