Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:2_98
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 2 cl 98
Character Range: 229616–230106

98  Paragraph 19(1)(b)
Omit all the words from and including "both", substitute "a once‑only deduction (in this subsection called the gross deduction), other than a foreign income deduction, would, or would if not for section 82A, and Subdivisions F, GA and G of Division 3 of Part III, of the Income Tax Assessment Act 1936, and Divisions 28 and 900 of the Income Tax Assessment Act 1997, have been allowable to the recipient under either of those Acts in respect of the gross interest".