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Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

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Division 268 - How to work out a trust ' s net income and tax loss for the income year  

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Subdivision 268-A - Overview of Division  

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SECTION 268-5   WHAT THIS DIVISION IS ABOUT  

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This Division requires a trust ' s net income and tax loss to be worked out in a special way. The income year is divided into periods as the basis for the calculation.

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