INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision A - General  

SECTION 62AAV  

62AAV   TAXPAYERS MAY USE THEIR OWN FORM OF WORDS IN POOL NOTICES  
If:

(a) subsection 62AAC(1) , 62AAE(1) or 62AAF(1) expresses an idea in a particular form of words; and

(b) a notice made by a taxpayer under the subsection concerned appears to have expressed the same idea in a different form of words for the purpose of convenience;

the ideas are not taken to be different merely because different forms of words were used.

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