Document ID: chunk:federal_register_of_legislation:C2005C00282:clause:4_73p:p2
Version: federal_register_of_legislation:C2005C00282
Segment Type: clause
Provision Reference: sch 4 cl 73P (pt 2/2)
Character Range: 106707–107437

apportionment is not possible.

 (5) A company's incremental expenditure for a year of income excludes the total group markup of the company for that expenditure (as worked out under subsection 73B(14AC)).

 (6) In this section and in sections 73Q, 73R, 73S, 73T, 73U, 73V, 73W, 73X and 73Y, particular years of income are identified by the letter "Y" with a further identifier. Under that system:
 (a) Y0 is the year of income for which an eligible company is working out its assessable income and deductions; and
 (b) Y‑1 means the year of income before the Y0 year of income; and
 (c) Y‑2 means the year of income 2 years before the Y0 year of income; and
 (d) Y‑3 means the year of income 3 years before the Y0 year of income.