Section 177B — Income Tax Assessment Act 1936: Operation of Part

(1) Nothing in the following limit the operation of this Part: (a) the provisions of this Act (other than this Part); (b) the International Tax Agreements Act 1953. (2) This Part does not affect the operation of Division 393 of the Income Tax Assessment Act 1997 (Farm management deposits). (3) Where a provision of this Act other than this Part is expressed to have effect where a deduction would be allowable to a taxpayer but for or apart from a provision or provisions of this Act, the reference to that provision or to those provisions, as the case may be, shall be read as including a reference to subsection 177F(1). (4) Where a provision of this Act other than this Part is expressed to have effect where a deduction would otherwise be allowable to a taxpayer, that provision shall be deemed to be expressed to have effect where a deduction would, but for subsection 177F(1), be otherwise allowable to the taxpayer.