Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 355.340

Balancing adjustment--tax exempt entities that become taxable

                   Item 7 of the table in subsection 57-110(2) in Schedule 2D to the Income Tax Assessment Act 1936 applies as if the deduction rules set out in the final column of that item also included former sections 73BA and 73BH of the Income Tax Assessment Act 1936 .

Table of sections

355-415    Expenditure reduced to reflect group mark-ups



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