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INCOME TAX ASSESSMENT ACT 1936 - SECT 370 Attribution surplus

INCOME TAX ASSESSMENT ACT 1936 - SECT 370

Attribution surplus

    An attribution surplus for an attribution account entity in relation to a taxpayer exists at a particular time if the entity's total attribution credits arising before that time in relation to the taxpayer exceed its total attribution debits arising before that time in relation to the taxpayer.

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