INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision A - General  

SECTION 62AAL  

62AAL   EFFECT OF CANCELLATION OF ALLOCATION TO POOL  
If the allocation of property to a pool for a year of income is cancelled, the property is taken never to have been allocated to the pool for the year of income.


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