INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 10BA
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Australian films
Subdivision A
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Preliminary
SECTION 124ZAA
124ZAA(1)
CCH Note:
Below is material substituted in s 124ZAA by No 101 of 2006.
feature film
includes animated feature film.
film
means an aggregate of images, or of images and sounds, embodied in any material.
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