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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 175.1
Guide to Division 175 What this Division is about
The Commissioner can reverse the effect of schemes that, in order to avoid
tax, bring together in the same company:
. assessable income; and
. tax losses, or current year deductions, that apart from the scheme would not
be fully used.
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