Document ID: chunk:federal_register_of_legislation:C2010C00616:clause:3_49
Version: federal_register_of_legislation:C2010C00616
Segment Type: clause
Provision Reference: sch 3 cl 49
Character Range: 23798–24407

49  At the end of subsection 40‑880(3)
Add:
 ; or (d) it is in relation to a lease or other legal or equitable right; or
 (e) it would, apart from this section, be taken into account in working out:
 (i) a profit that is included in your assessable income (for example, under section 6‑5 or 15‑15); or
 (ii) a loss that you can deduct (for example, under section 8‑1 or 25‑40); or
 (f) it would, apart from this section, be taken into account in working out the amount of a *capital gain or *capital loss from a *CGT event; or
 (g) it is specifically made non‑deductible under another provision of this Act.