“When this section applies
“(1) This section applies when a person incurs expenditure in the development of software for use in the person's business if—
“(2) The person is allowed a deduction for expenditure incurred in the development of the software to the extent to which no deduction has been allowed for the expenditure under another provision of this Act or under another Act.
“Timing of deduction
“(3) The deduction is allocated to the income year in which the development of the software is abandoned.
“Link with subpart DA
“(4) This section overrides the capital limitation. The general permission must still be satisfied and the other general limitations still apply.
“Defined in this Act: capital limitation, deduction, general limitation, general permission, income year”.