Document ID: chunk:federal_register_of_legislation:C2010C00685:clause:6_5
Version: federal_register_of_legislation:C2010C00685
Segment Type: clause
Provision Reference: sch 6 cl 5
Character Range: 108530–109141

5  Subsection 160ZK(3A)
Repeal the subsection, substitute:

 (3A) The reference in paragraph (3)(a) to any part of the consideration, of the costs or of the expenditure that has been allowed or is allowable as a deduction to the partnership in respect of any year of income includes:
 (a) an amount that, apart from subsections 124ZB(4) and 124ZG(5), would have been so allowed or allowable under Division 10C or 10D of Part III of this Act; and
 (b) an amount that, apart from paragraph 43‑70(2)(h) of the Income Tax Assessment Act 1997, would have been so allowed or allowable under Division 43 of that Act.