Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:4_64
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 4 cl 64
Character Range: 530626–532251

64  At the end of section 51AAA
Add:

 (2) The table lists provisions allowing deductions that are affected by subsection (1). Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold, are provisions of the Income Tax Assessment Act 1936.

Deduction provisions affected by net capital gains limit
Item                                                      Provision                                Description
  1                                                       Subdivision A of Division 3 of Part III  General
  2                                                       section 8‑1                              General deductions
  3                                                       Division 25                              Some expenses you can deduct
  4                                                       Division 30                              Gifts or contributions
  5                                                       Division 34                              Non-compulsory uniforms
  6                                                       Division 36                              Tax losses of earlier income years
  7                                                       Division 165                             Income tax consequences of changing ownership or control of a company
  8                                                       Subdivision 170-A                        Transfer of tax losses within
                                                                                                   wholly-owned groups of companies