Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_85
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 85
Character Range: 95607–96207

85  Paragraph 159GJ(3)(a)
Repeal the paragraph, substitute:
 (a) no deduction is allowable to any taxpayer under:
 (i) Division 10AAA of this Part; or
 (ii) section 40‑830 of the Income Tax Assessment Act 1997 for a project amount that is transport capital expenditure within the meaning of that Act; or
 (iii) the former Subdivision 330‑H of that Act;
  in relation to any amount of expenditure (not being expenditure incurred after the application period) by reason of which the item is Division 10AAA property for any year of income in which the whole or a part of the application period occurs;