INCOME TAX ASSESSMENT ACT 1936 - SECT 158 Application of Division
INCOME TAX ASSESSMENT ACT 1936 - SECT 158
Application of Division This Division shall not apply in any case where there are
not at least 2 average years or where the taxpayer is assessed in accordance
with section 99A in respect of the year of income, and shall not apply
to the taxable income of a company except income in respect of which it is
assessable as a trustee.