Unders and Overs Rules definition
Unders and Overs Rules means the provisions which are set out at Subdivision 276-F of the AMIT Bill which prescribe how underestimates and overestimates of amounts at the Trust
Unders and Overs Rules means the provisions which are set out at Subdivision 276-F of the AMIT Bill which prescribe how underestimates and overestimates of amounts at the Trust level are to be carried-forward and dealt with in future income years.