INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision C - 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.


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.