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Legal database

Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

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Division 270 - Schemes to take advantage of deductions  

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SECTION 270-5   WHAT THIS DIVISION IS ABOUT  

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A trust may be prevented from making any use of deductions, or full use of deductions in an income year, if a scheme to take advantage of the deductions exists.

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