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並前往https://iknow.cch.com.au/document/atagUio841070sl37715566/income-tax-assessment-act-1936-archive-section-613-reduction-of-disposal-consideration-if-fif-attributed-income-not-distributed

Income Tax Assessment Act 1936 (Archive) - CCH iKnow

613 (2) [Reference to disposal of asset]. For the purposes of this section, if the provision referred to in paragraph (1)(a) is in Part IIIA, references in ...

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