Income Tax Assessment Act 1936

SCHEDULE 2D - TAX EXEMPT ENTITIES THAT BECOME TAXABLE

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Division 57 - Tax exempt entities that become taxable

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Subdivision 57-J - Capital allowances and certain other deductions

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

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57-85(1)
A modified deduction rule is a provision listed in column 3 of an item in the table in subsection (3). Provisions of the Income Tax Assessment Act 1997 are identified in normal text, while provisions of the Income Tax Assessment Act 1936 are in bold .

57-85(2)
The corresponding deduction provision (if any) for a modified deduction rule listed in column 3 of an item in the table in subsection (3) is the provision of the Income Tax Assessment Act 1936 listed in column 4 of the item.

57-85(3)

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The table is as follows:

Modified deduction rules and corresponding deduction provisions
Column 1	Column 2	Column 3	Column 4
Item	Description	Modified deduction rule	Corresponding deduction provision
1	Borrowing expenses	Section 25-25	Former section 67
2 - 4	(Repealed by No 101 of 2006 )
5	Films, Australian	Former Division 10BA of Part III
6	(Repealed by No 101 of 2006 )
7	Industrial property (copyright in Australian film)	Former Division 10B of Part III
7A - 8	(Repealed by No 101 of 2006 )
9	Gifts	Section 25-50 and Division 30	Former section 78
10 - 12	(Repealed by No 101 of 2006 )
13	R & D	Division 355
14	Scientific research	Section 73A
14A - 17	(Repealed by No 101 of 2006 )
18	Cost of acquiring trees	Section 70-120	Former section 124J
19	Capital allowances	Division 40

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History

S 57-85(3) amended by No 93 of 2011, s 3 and Sch 3 item 51, by substituting table item 13, effective 8 September 2011. For application, savings and transitional provisions see note under s 82KZLB . Table item 13 formerly read:

13 Research and development ( " R & D " ) Sections 73B, 73BA, 73BH, 73QA and 73QB

S 57-85(3) amended by No 164 of 2007, s 3 and Sch 10 items 50 and 51, by inserting " Former " before Division 10BA " in table item 5 and before " Division 10B " in table item 7, effective 1 July 2010.

S 57-85(3) amended by No 164 of 2007 , s 3 and Sch 11 item 48, by substituting " , 73QA and 73QB " for " and 73Y " in column 3 of table item 13, effective 25 September 2007. For application provision, see note under s 73B(1AAA) .

S 57-85(3) (table item 19 ) substituted by No 101 of 2006 , s 3 and Sch 2 item 510, by substituting " Capital allowances ... Division 40 " for " Water conservation ... the former subdivision 387-B or Subdivision 40-F ... Section 75B " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 57-85(3) amended by No 101 of 2006 , s 3 and Sch 2 items 507 to 509, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 57-85(3) (table) substituted by No 16 of 1998 and amended by No 119 of 2002, No 170 and No 77 of 2001, No 54 and No 39 of 1999, No 46 of 1998.

S 57-85 inserted by No 78 of 1996.

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Income Tax Assessment Act 1936

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