A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX    View history reference

SECTION 177B  OPERATION OF PART  

 View history reference

177B(1)  

 View history reference
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) the Petroleum (Timor Sea Treaty) Act 2003.

177B(2)  

 View history reference
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)


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page