INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
[ CCH Note: The heading to Subdiv BA, and s 160APVAA, were inserted immediately before Subdiv C, as specified by No 89 of 2000, s 3 and Sch 3 item 63.]
This Subdivision applies to a company tax instalment, company tax or a refund in respect of a year of income that is no later than the 1999-2000 year of income.
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