1042.This section limits to six the number of accounting periods for which supplement may be claimed. It is based on paragraph 5 of Schedule 19C to ICTA.
1043.Subsection (3) directs that a claim for an accounting period under Schedule 19B to ICTA counts as part of the overall total of six accounting periods.
Introduction Overview Overview Section 311: Limit on number of accounting periods for which supplement may be claimed