ITAA 1936 s 23AF and 23AG

Income tax: Do allowable deductions in respect of tax agents' fees and superannuation contributions relate exclusively to assessable income, for the purposes of the 'other taxable income' calculations in sections 23AF and 23AG of the Income Tax Assessment Act 1936?

Income tax: how are deductions apportioned for the purposes of calculating the notional rate of tax payable on 'other taxable income' of a resident taxpayer under sections 23AF and 23AG of the Income Tax Assessment Act 1936 ?