Income Tax Assessment Act (ITAA). Part IVA. Schemes to Reduce Income Tax.
1315
177D, Income Tax Assessment Act 1936 (Cth).
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Acts Interpretation Act, 1901, as amended, 1901 Austl. Acts 2, § 15AA (1): «In the interpretation of a provision of an Act, a construction that would promote the purpose or object underlying the Act (whether that purpose or object is expressly stated in the Act or not) shall be preferred to a construction that would not promote that purpose or object».
