7
In forceAmounts to be worked out in accordance with accounting principles etc
7 Amounts to be worked out in accordance with accounting principles etc
An amount mentioned in subsection 4(2), paragraph 5(2)(b) or subsection 6(2) for a quarter is to be worked out in accordance with:
(a)
accounting principles (within the meaning of the Income Tax Assessment Act 1997); and
(b)
any applicable instrument made under section 8.
This Act’s bill:Explanatory memorandumSecond reading speech
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