Income Tax (Transitional Provisions) Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-3 - CORE PROVISIONS  

Division 6 - Assessable income and exempt income  

SECTION 6-3  

6-3   Assessable income for income years before 1997-98  
For the 1996-97 income year or an earlier income year, assessable income means all the amounts that under the Income Tax Assessment Act 1936 are included in the assessable income.