Income Tax Assessment Act 1936

Former Div 10BA repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010.

Former Div 10BA inserted by No 111 of 1981.

Former Subdiv B repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010.

Former s 124ZAK repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010. S 124ZAK formerly read:

SECTION 124ZAK AMOUNTS EXPENDED IN ACQUIRING ASSETS  
124ZAK
Where:

(a) but for this section and sections 124ZAL and 124ZAM , an amount would be taken for the purposes of this Division to have been expended in producing a film;

(b) that amount or part of that amount was expended in the acquisition of assets for use in producing the film; and

(c) those assets are subsequently disposed of or are used otherwise than in producing the film,

the amount referred to in paragraph (a) shall be reduced by such amount as the Commissioner considers reasonable.