Taxation Laws Amendment (Venture Capital) Act 2002 (136 of 2002)
Schedule 2 Flow-through treatment, and related matters
Income Tax Assessment Act 1936
11 Subsection 18(1)
Omit “unless with the leave of the Commissioner some other date is adopted”, substitute:
unless:
(a) with the leave of the Commissioner some other date is adopted; or
(b) the accounting period ends earlier under section 18A.
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