Queensland Numbered Acts

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REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009 No. 19 - SECT 66

66 Amendment of s 41 (Definitions for sdiv 2)

(1) Section 41, definition final deduction, formula, '365'--

omit, insert--

'C'.

(2) Section 41, definition final deduction--

insert--

'C means--

(a) if the final period is within a financial year that includes 29 February--366; or
(b) otherwise--365.'.

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