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)
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Below is material substituted or repealed as inoperative in Sch 2D by No 101 of 2006.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Below is material repealed as inoperative in s 57-85(3) (table) by No 101 of 2006.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 |
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