Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 165 - Income tax consequences of changing ownership or control of a company  

Subdivision 165-E - Business continuity test  

SECTION 165-212C   165-212C   Total income of companies who cannot work out their total income for a 12 month period  
(Repealed by No 164 of 2007 )


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