Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:6_102
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 6 cl 102
Character Range: 627861–628334

102  Subsection 160ZK(2)
Repeal the subsection, substitute:

 (2) The reference in paragraph (1)(b) to an amount that is included in the assessable income of a taxpayer includes a reference to an amount:
 (a) that is taken by subsection 60(1A) of this Act to be so included for the asset for the purposes of subsection 60(1); or
 (b) that is treated as being deducted for depreciation of another asset under section 42-285 or 42-290 of the Income Tax Assessment Act 1997.