Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 268
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How to work out a trust
'
s net income and tax loss for the income year
Subdivision 268-A
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Overview of Division
SECTION 268-5
WHAT THIS DIVISION IS ABOUT
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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