Commonwealth Numbered Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 23

23. In applying the prospective deduction test, the DAA may make such
assumptions as appear to the DAA to be reasonable about:

   (a)  the exercise by the Commissioner of Taxation of any power conferred
        by:
    (i)   Part IVA of the Tax Act (which deals with tax
avoidance schemes); and

        (ii)   any other provision of the Tax Act; and

   (b)  the attainment by the Commissioner of Taxation of any state of mind
        relevant to the application of any provision of the Tax Act.