Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (15 of 2019)
Schedule 1 AMIT technical amendments
Taxation Administration Act 1953
26 Subsection 12-405(2) in Schedule 1 (method statement, step 2, before paragraph (a))
Insert:
(aa) increasing the net income by any amounts to which subsection (2A) or (2B) applies for the income year; and
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