Income Tax Assessment Act 1997
If more than one of sections 705-40 , 705-45 and 705-47 apply:
(a) the * head company may choose the order in which the sections are to apply; and
(b) if it does not, the order is as follows:
(i) first, section 705-40 ;
(ii) second, section 705-45 ;
(iii) third, section 705-47 .
(iv) (Repealed by No 56 of 2010)
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