Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 158

Application of Division

    This Division   shall not apply in any case where there are not at least 2 average years or where the taxpayer is assessed in accordance with section   99A in respect of the year of income, and shall not apply to the taxable income of a company except income in respect of which it is assessable as a trustee.


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