Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 392
-
Long-term averaging of primary producers
'
tax liability
Work out your averaging adjustment for the * current year using the formula:
Subdivision 392-C
-
How big is your averaging adjustment?
Your averaging adjustment
SECTION 392-75
392-75
Working out your averaging adjustment
Work out your averaging adjustment for the * current year using the formula:
*Gross averaging
amount |
× |
*Averaging component
*Basic taxable income |
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