INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Below is material substituted or repealed as inoperative in Sch 2F by No 101 of 2006.
Below is material repealed as inoperative in s 268-35 by No 101 of 2006.
(a) deductions for depreciation;
See section 54 , and Division 42 of the Income Tax Assessment Act 1997 .
(b) deductions for exploration or prospecting expenditure, or allowable capital expenditure, in connection with mining or quarrying;
(c) deductions for expenditure, deductions for which are spread over 2 or more years, but not:
(i) deductions for exploration or prospecting expenditure, or capital expenditure, in connection with mining or quarrying; or
(ii) full year deductions (see subsection (5));
(d) deductions allowable under section 78 (Gifts, pensions etc.) or 78B (Promoters recoupment tax) or under Division 30 of the Income Tax Assessment Act 1997 ;
(i) deductions for Income Equalization Deposits;
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