Avoidance of double taxation: same income must not be taxed in subsequent years or attributed to another person. Income once included in a person's total income for a financial year must not be included again in any succeeding financial year, and income includible in ... Summary
Avoidance of double taxation: same income must not be taxed in subsequent years or attributed to another person.
Income once included in a person's total income for a financial year must not be included again in any succeeding financial year, and income includible in one person's total income shall not be included in the total income of any other person, except where an express provision permits otherwise.
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