DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
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Hide history noteIn applying the prospective deduction test, the DAA may make such assumptions as appear to the DAA to be reasonable about:
(a) the exercise by the Commissioner of Taxation of any power conferred by:
(i) Part IVA of the Tax Act (which deals with tax avoidance schemes); and
(ii) any other provision of the Tax Act; and
(b) the attainment by the Commissioner of Taxation of any state of mind relevant to the application of any provision of the Tax Act.
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