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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 166.35
Companies can choose that this Subdivision is not to apply to them
(1) The *listed public company or subsidiary can choose that Subdivision 165-B
is to apply to it for the income year without the modifications made by this
Subdivision.
(2) The company must choose on or before the day it lodges its
*income tax return for the income year, or before a later day if the
Commissioner allows.
[The next Subdivision is Subdivision 166-D.]
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