Statute
Section 405 — Income Tax Assessment Act 1936: Interpretation
Text of the provision Official document
(1) In this Subdivision: commencing day has the meaning given by section 406. commencing day asset has the meaning given by section 406. (3) Some provisions of this Subdivision say that a payment can include giving property. To the extent that one does, use the market value of the property in working out the amount of the payment.
Official source: Federal Register of Legislation
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