Document ID: chunk:federal_register_of_legislation:C2025C00014:section:177b
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 177B
Character Range: 1595905–1596860

177B  Operation of Part
 (1) Nothing in the following limit the operation of this Part:
 (a) the provisions of this Act (other than this Part);
 (b) the International Tax Agreements Act 1953.
 (2) This Part does not affect the operation of Division 393 of the Income Tax Assessment Act 1997 (Farm management deposits).
 (3) Where a provision of this Act other than this Part is expressed to have effect where a deduction would be allowable to a taxpayer but for or apart from a provision or provisions of this Act, the reference to that provision or to those provisions, as the case may be, shall be read as including a reference to subsection 177F(1).
 (4) Where a provision of this Act other than this Part is expressed to have effect where a deduction would otherwise be allowable to a taxpayer, that provision shall be deemed to be expressed to have effect where a deduction would, but for subsection 177F(1), be otherwise allowable to the taxpayer.