Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:11_26
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 11 cl 26
Character Range: 699880–700949

26  Paragraph 43-70(2)(f)
Repeal the paragraph, substitute:
 (f) expenditure on property for which a deduction is allowable, or would be allowable if the property were for use for the *purpose of producing assessable income, under:
 (i) Division 330 of this Act or Division 10, 10AAA or 10AA of Part III of the Income Tax Assessment Act 1936 (all of which deal with mining and/or quarrying); or
 (ii) section 73A of the Income Tax Assessment Act 1936 (Expenditure on scientific research); or
 (iii) Subdivision 387‑A of this Act or section 75D of the Income Tax Assessment Act 1936 (both of which allow deductions for capital expenditure to prevent land degradation); or
 (iv) Subdivision 387‑B of this Act or section 75B of the Income Tax Assessment Act 1936 (both of which allow deductions for capital expenditure on facilities to conserve or convey water); or
 (v) Subdivision 387‑G of this Act or section 124F or 124JA of the Income Tax Assessment Act 1936 (all of which allow deductions for capital expenditure on forestry roads and/or timber mill buildings); or