ITAA 1936 s 6-5 and section 8-1 of the 1997 Act is to be taken as including a reference to subsection 25(1) and subsection 51(1)
ATO documents that consider ITAA 1936 s 6-5 and section 8-1 of the 1997 Act is to be taken as including a reference to subsection 25(1) and subsection 51(1)