Commonwealth Consolidated Acts Commonwealth Consolidated ActsAny amount applied in reduction under section 245 - 145 of an expenditure of yours is taken to have been deducted by you in respect of the expenditure before the * forgiveness income year, if the amount you could deduct, apart from this Subdivision, in respect of the expenditure is a percentage, fraction or proportion of an amount that is worked out after taking into account any amount previously deducted by you in respect of the expenditure.