Income Tax Assessment Act 1936
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 .
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