Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 24 Prevention of double counting for direct value shifts
Income Tax Assessment Act 1997
166 At the end of subsection 725-340(2)
Add:
Note: If subsection 725-335(3A) is relevant, it will affect all the uplifts worked out under all those items.
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