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    <description>The Act applies section 2 and the First Schedule of the prior Finance Act to income tax and super tax for the assessment year with specific substitutions updating year figures, statutory cross references, chapter and section designations, and rate phrasing. It adds a comprehensive definition of assessment year, total income and earned income-identifying qualifying assessees and income heads included or excluded-and amends the First Schedule to expand entity descriptions and harmonise references and rates in force.</description>
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