Subdivision 820-A inserted by No 162 of 2001.
(c) the cost is not incurred before 1 July 2001 if the entity can deduct it under section 25-25 of this Act or former section 67 of the Income Tax Assessment Act 1936 .
The sections referred to in paragraph (c) spread deductions for borrowing expenses over up to 5 years in most cases.
S 820-40(1) amended by No 101 of 2006 , s 3 and Sch 2 item 750, by amending the reference to a repealed inoperative provision in para (c), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
S 820-40(1) amended by No 142 of 2003.
(f) any amount covered by paragraph (1)(a) that has been assigned or is dealt with in any way on behalf of the party who would otherwise be entitled to that amount.
(e) an expense specified in the regulations made for the purposes of this paragraph.
S 820-40 inserted by No 162 of 2001.