Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:2_111
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 2 cl 111
Character Range: 233241–233753

111  Paragraph 44(1)(b)
Omit all the words and subparagraphs from and including "both", substitute "a once‑only deduction (in this subsection called the gross deduction), other than a foreign income deduction, would, or would if not for section 82A, and Subdivisions F, GA and G of Division 3 of Part III, of the Income Tax Assessment Act 1936, and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable to the recipient under either of those Acts in respect of the gross expenditure".