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Legislation
ATO documents that consider ITAA 1936 s 6-5, 8-1, 104-25, 112-25 and 124-240 of the 1997 Act, to which this Determination refers, express the same ideas, respectively, as subsections 25(1), 51(1), paragraph 160M(3)(c), subsections 160ZH(12) and (13), and section 160ZZP