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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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