Commonwealth Numbered Acts

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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 166.15

Companies can choose that this Subdivision is not to apply to them

(1) The *listed public company or subsidiary can choose that Subdivision 165-A
is to apply to it for the income year without the modifications made by this
Subdivision.

(2) The company must choose on or before the day it lodges its

*income tax return for the income year, or before a later day if the
Commissioner allows. 


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