Expense Deductible Other Amount

<div >Other deductible expenses amounts not discriminated elsewhere.

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<div>Inform the relevant field with the amount of other deductible expenses.</div>

<div>The amount of expense-related adjustments that are subtracted from 'Total profit or loss' to reconcile with 'Taxable income or loss'. Do not include the following items again here:</div>

<div>- Section 46FA deductions for flow-on dividends,</div>

<div>- Deduction for decline in value of depreciating assets,</div>

<div>- Forestry managed investment scheme deduction,</div>

<div>- Immediate deduction for capital expenditure,</div>

<div>- Deduction for project pool,</div>

<div>- Capital works deductions,</div>

<div>- Section 40-880 deduction,</div>

<div>-  Australian owned R&D tax concession ? not including label M,</div>

<div>- Foreign owned R&D tax concession ? not including label K,</div>

<div>- Australian owned R&D ? extra incremental 50% deduction,</div>

<div>- Foreign owned R&D ? extra incremental 75% deduction,</div>

<div>- Landcare operations and deduction for decline in value of water facility,</div>

<div>- Deduction for environmental protection expenses, and</div>

<div>- Offshore banking unit adjustment.</div>

<div>If the company is a life insurance company, include at this label the deduction it is entitled to if it receives a dividend from a Listed Investment Company (LIC), which includes a LIC capital gain amount. For more information, see Life insurance companies and friendly societies only in the Guide on the ATO website. Other companies are not entitled to this deduction.</div>

<div>Also include at this label deductible forex losses to the extent that they have not been included in calculation of total profit or loss or in any other label reconciliation to taxable income or loss. See Foreign exchange gains and losses in the Guide on the ATO website for more information on the forex measures.</div>

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