Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 705.55

    If more than one of sections   705 - 40, 705 - 45 and 705 - 47 apply:

  (a)   the * head company may choose the order in which the sections are to apply; and

  (b)   if it does not, the order is as follows:

  (i)   first, section   705 - 40;

  (ii)   second, section   705 - 45;

  (iii)   third, section   705 - 47.