Income Tax Assessment Act 1936
View history note
Hide history noteFor the purposes of section 269-20 , 269-30 or 269-40 , the trustee must have the knowledge or reasonable suspicion mentioned in that section:
(a) if the section is being applied in determining for the purposes of section 268-20 whether an abnormal trading occurred - at some time during the income year mentioned in that section; or
(b) if it is being applied in determining for the purposes of any other provision whether an abnormal trading occurred during a period - at some time during the period.
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