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Practical Guide to Income Tax 2019.
Chapter 10. Special procedures: imputation and attribution of income
Income attribution regime
Calculation of attributable income and payments on account

Practical Guide to Income Tax 2019.

General rule

Returns on capital assets
Investment income
Earnings from economic activities
Capital gains and losses
Real estate income allocation
Withholdings and payment on account

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Updated webpage: 17/October/2023