Income Tax Assessment Act 1936
SCHEDULE 2D
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TAX EXEMPT ENTITIES THAT BECOME TAXABLE
Division 57
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Tax exempt entities that become taxable
Guide to Division 57
SECTION 57-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteThis Division is about the income tax treatment of a taxpayer whose income ceases to be wholly exempt. Broadly, income, outgoings, gains and losses are attributed to the periods before and after the loss of full exemption.
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