Income Tax Assessment Act 1936
S 17 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 38, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
Any person may, with the leave of the Commissioner, adopt an accounting period being the 12 months ending on some date other than 30 June. For the purposes of this Act, the person's accounting period in each succeeding year shall end on the corresponding date of that year, unless:
(a) with the leave of the Commissioner some other date is adopted; or
(b) the accounting period ends earlier under section 18A .
S 18 (formerly 18(1)) renumbered by No 101 of 2006 , s 3 and Sch 2 item 154, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
S 18(1) amended by No 136 of 2002, No 39 of 1997 and No 108 of 1981.
S 18(2) repealed as inoperative by No 101 of 2006 , s 3 and Sch 2 item 155, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
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