Statute
Section 149 — Income Tax Assessment Act 1936: Average income
Text of the provision Official document
(1) For the purposes of the application of this Division in relation to a taxpayer in relation to a year of income, a reference in this Division to the average income of the taxpayer shall be construed as a reference to the average of the taxable incomes of the taxpayer of the years of income (in this Division referred to as average years) beginning with the first average year and ending with the first-mentioned year of income.
Official source: Federal Register of Legislation
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