Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:2_115
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 2 cl 115
Character Range: 234692–235234

115  Subparagraph 52(1)(ba)(ii)
Omit all the words and sub‑subparagraphs from and including "allowable", substitute "allowable as a once‑only deduction other than a foreign income deduction to the recipient under either of those Acts in respect of so much of that consideration as was taken into account for the purposes of section 48, 49, 50 or 51 of the Income Tax Assessment Act 1936, or section 4‑15 or 8‑1 of the Income Tax Assessment Act 1997, if that consideration had been incurred and paid by the recipient at the comparison time".