Income Tax (Transitional Provisions) (Permanent Incapacity Benefits) Rules 2024 (F2024L00129)

Part 2   Transitional rules

5   Amendment of assessments - transitional rule for permanent incapacity benefits

Under section 301-105 of the Act, subparagraph 301-100(2)(b)(i) of the Act has effect as if the reference in that subparagraph to the 2021-22 income year were a reference to the 2022-23 income year.