Introduction Overview Overview Section 956: Apportionment if part of trade treated as separate trade
2858.This section requires apportionments to be made if part of a trade is treated as a separate trade under section 954(6) or 955(7). It is based on section 343ZA(7) and (8) of ICTA.
2859.Subsection (1)requires apportionments to be made in such cases. In expressly requiring the apportionments to be reasonable as well as just, subsection (8) makes a minor change in the law. See Change 33 in Annex 1 and the commentary on section 952.