Document ID: chunk:federal_register_of_legislation:C2010C00679:front:0:p2
Version: federal_register_of_legislation:C2010C00679
Segment Type: other
Provision Reference: 
Character Range: 2914–6727

25.    Insertion of new Subdivision:
          Subdivision CA - Deductions for environment protection expenditure
          82BH.     Objects of Subdivision
          82BJ.     Interpretation
          82BK.     Deduction of allowable environment protection
                    expenditure
          82BL.     Allowable environment protection expenditure
          82BM.     Eligible environment protection activity
          82BN.     No deduction for expenditure on land, plant etc.
          82BP.     No deduction where expenditure is recouped
          82BQ.     Transactions between persons not at arm's length
          82BR.     Property used for eligible environment protection
                    activities taken to be used for the purpose of producing
                    assessable income
   26.    Interpretation
   27.    Insertion of new section:
          124ZFC.   Division has effect as if certain environment protection
                    earthworks were buildings
Division 9 - Amendments relating to research and development
   28.    Expenditure on research and development activities
   29.    Recouped expenditure on research and development activities
   30.    Insertion of new section:
          73CB.     Expenditure incurred to government bodies – guaranteed
                    returns
   31.    Amendment of assessments
   32.    Application
Division 10 - Amendments to limit deductions for interest etc. on
loans obtained to finance certain superannuation contributions and
life assurance premiums
   33.    Insertion of new section:
          67AAA.    Deductions not allowable for interest etc. on loans
                    obtained to finance certain superannuation contributions
                    and life assurance premiums
   34.    Application
Division 11 - Amendments to extend the concept of Crown leases for
the purposes of the depreciation provisions
   35.    Property installed on leased Crown land - lessee deemed to be
          owner etc.
   36.    Application
Division 12 - Amendments to extend the concept of eligible lessees
for the purposes of the provisions relating to deductions for
capital expenditure on buildings and structural improvements
   37.    Interpretation
   38.    Application
Division 13 - Amendments to deem the lessee of property installed on
leased Crown land to be the owner for the purposes of the
development allowance provisions
   39.    Interpretation
   40.    Application
Division 14 - Amendments relating to roll-over relief where
deductions allowed for research and development under section 73B
   41.    Disposal, loss or destruction of depreciated property
   42.    Insertion of new sections:
          73E.      Section 73B roll-over relief on disposal of unit of
                    plant where CGT roll-over relief allowed under section
                    160ZZO
          73F.      Section 73B roll-over relief on disposal of building
                    etc. where CGT roll-over relief allowed under section
                    160ZZO
          73G.      Section 73B roll-over relief on disposal of unit of
                    industrial property where CGT roll-over relief allowed
                    under section 160ZZO
   43.    Keeping of records
   44.    Application
   45.    Transitional - elective roll-over relief where property disposed
          of after 6 December 1990
Division 15 - Amendments relating to roll-over relief where capital
deductions have been allowed
   46.    Depreciation roll-over relief for unpooled property where CGT
          roll-over relief allowed under section 160ZZM, 160ZZMA, 160ZZN,
          160ZZNA or 160ZZO or where election for roll-over relief made
          under section 59AA
   47.    Section 73A roll-over relief where CGT roll-over relief
          allowed under