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(3) Part IVA ITAA36 provides 2 methods for identifying a counterfactual or alternative postulate the annihilation approach and the reconstruction approach. Explain how each of

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(3) Part IVA ITAA36 provides 2 methods for identifying a counterfactual or alternative postulate the annihilation approach and the reconstruction approach. Explain how each of these 2 methods operates with reference to PSLA 2005/24 as well as relevant case law

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