Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 716.100

Spreading period

                   The spreading period for the amount referred to in section 716-75 is made up of each period:

                     (a)  that is all or part of the income year; and

                     (b)  throughout which the entity is a partner in the partnership or a beneficiary of the trust, as appropriate.

Table of sections

716-300    Prime cost method of working out decline in value



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