Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:4_21
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 4 cl 21
Character Range: 912413–912934

21  After paragraph 82KH(1AD)(a)
Insert:

 (b) if paragraph (ka), (oa) or (wa) of the definition of relevant expenditure in subsection (1) covers the expenditure—the taxpayer deducting or being able to deduct, or not deducting or not being able to deduct, as appropriate, an amount under Division 373 of the Income Tax Assessment Act 1997 for the item for a year of income because the taxpayer's unrecouped expenditure on the item would be calculated under that Division by reference to the relevant expenditure; and