ITAA 1936 s of the re-write of the taxation law in the 1930s, the principles contained in section 28B of the ITAA 1922 were incorporated into Division 15 of Part III
ATO documents that consider ITAA 1936 s of the re-write of the taxation law in the 1930s, the principles contained in section 28B of the ITAA 1922 were incorporated into Division 15 of Part III