INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
If:
(a) subsection 62AAC(1) , 62AAE(1) or 62AAF(1) expresses an idea in a particular form of words; and
(b) a notice made by a taxpayer under the subsection concerned appears to have expressed the same idea in a different form of words for the purpose of convenience;
the ideas are not taken to be different merely because different forms of words were used.
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