INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 2
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Income
Subdivision C
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Business carried on partly in and partly out of Australia
SECTION 40
40
DETERMINATION BY COMMISSIONER
Where the profit cannot be ascertained under section 38 or 39 to the satisfaction of the Commissioner, it shall be deemed to be such amount as the Commissioner determines.
Where the profit cannot be ascertained under section 38 or 39 to the satisfaction of the Commissioner, it shall be deemed to be such amount as the Commissioner determines.
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