(1) This Part shall apply after all provisions of the Tax Acts and the Capital Gains Tax Acts, other than section 811C and Part 35D.
(2) A mismatch outcome shall not be neutralised under more than one Chapter of this Part.
(1) This Part shall apply after all provisions of the Tax Acts and the Capital Gains Tax Acts, other than section 811C and Part 35D.
(2) A mismatch outcome shall not be neutralised under more than one Chapter of this Part.