Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:6_104
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 6 cl 104
Character Range: 628896–629374

104  Subsection 160ZK(4)
Repeal the subsection, substitute:

 (4) The reference in paragraph (3)(b) to an amount that is included in the assessable income of the partnership 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.