Taxation of temporary associations: entire income up to dissolution is chargeable in the tax year, with analogous assessment procedures. Clause 318 makes the total income of an association of persons, body of individuals, or artificial juridical person formed for a particular event and likely to be dissolved in the same tax year chargeable to tax for that year from the first day of the tax year up to dissolution; assessment procedures applicable to persons leaving the jurisdiction apply, so far as may be, to proceedings in respect of such entities.