Income Tax Assessment Act 1936
For the purposes of the application of this Division in relation to a taxpayer in relation to a year of income, a reference in this Division to the average income of the taxpayer shall be construed as a reference to the average of the taxable incomes of the taxpayer of the years of income (in this Division referred to as average years ) beginning with the first average year and ending with the first-mentioned year of income.
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Hide history note(Omitted by No 126 of 1977)
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