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IT 286 - Income tax: averaging of income - beneficiaries of trust estates section 157(3)   flag 

[1978] ATOITR IT286
Australian Taxation Office
Australia - Commonwealth
17th July, 1978

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s95, s153, s157

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Doherty v FCT [1933] HCA 10; 48 CLR 1; 2 ATD 272 High Court of Australia Australia - Commonwealth 12 Apr 1933 AustLII flag 7

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