Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 820.835

    For the purposes of this Subdivision, the Commissioner may decide:

  (a)   which one of 2 things is to be taken into account for the purposes of subsection   820 - 820(4) or subsection   820 - 825(3); or

  (b)   which one of 2 or more entities is to be chosen for the purposes of paragraph   820 - 830(2)(a).