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    <title>Assessment of unincorporated body in case of change in its constitution.</title>
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    <description>The Assessing Officer must make a single assessment for the entire financial year when an unincorporated body&#039;s constitution changes due to participants ceasing, new participants being admitted, or changes in participants&#039; shares; this single-assessment mechanism is inapplicable where the change results from a participant&#039;s death or from the retirement of all participants.</description>
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