House of Representatives

Income Tax Assessment Bill (No. 2) 1973

Income Tax Assessment Act (No. 2) 1973

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. Frank Crean, M.P.)

Introductory Note

The provisions of this Bill are designed to amend the Income Tax Assessment Act (the "Principal Act") in several respects. Briefly stated, the proposals contained in the amending Bill are as follows -

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