Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 705.55

Order of application of sections 705-40, 705-45 and 705-47

                   If more than one of sections 705-40, 705- 45 and 705-50 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.



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