Income Tax Assessment Act 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX  

SECTION 177B   OPERATION OF PART  

177B(1)  


Nothing in the following limit the operation of this Part:


(a) the provisions of this Act (other than this Part);


(b) the International Tax Agreements Act 1953 .


(c) (Repealed by No 59 of 2019)

177B(2)  


This Part does not affect the operation of Division 393 of the Income Tax Assessment Act 1997 (Farm management deposits).

177B(3)  
Where a provision of this Act other than this Part is expressed to have effect where a deduction would be allowable to a taxpayer but for or apart from a provision or provisions of this Act, the reference to that provision or to those provisions, as the case may be, shall be read as including a reference to subsection 177F(1) .

177B(4)  
Where a provision of this Act other than this Part is expressed to have effect where a deduction would otherwise be allowable to a taxpayer, that provision shall be deemed to be expressed to have effect where a deduction would, but for subsection 177F(1) , be otherwise allowable to the taxpayer.

177B(5)  
(Omitted by No 208 of 1992)

177B(6)  
(Omitted by No 208 of 1992)


 

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