Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 149

  (1)   For the purposes of the application of this Division   in relation to a taxpayer in relation to a year of income, a reference in this Division   to the average income of the taxpayer shall be construed as a reference to the average of the taxable incomes of the taxpayer of the years of income (in this Division   referred to as average years ) beginning with the first average year and ending with the first - mentioned year of income.