Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:9_16
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 9 cl 16
Character Range: 665711–666396

16  Subsection 6(1) (paragraph (aa) of the definition of apportionable deductions)
Repeal the paragraph, substitute:
 (aa) deductions allowed or allowable under subsection 78(4) or (5) of this Act or section 30-15 of the Income Tax Assessment Act 1997 (the 1997 Act) because of item 1 or 2 of the table in that section (except deductions allowed or allowable for gifts of property that is trading stock of the taxpayer to which subsection 36(1) of this Act or section 70‑90 of the 1997 Act applies, if the taxpayer has not made, and does not make, an election under subsection 36(3) or section 36AAA of this Act, or Subdivision 385-E of the 1997 Act, in relation to the property); or