INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 16A
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Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers
SECTION 158D
158D
``
YEAR OF INCOME
'' INCLUDES A PRE-COMMENCEMENT YEAR OF INCOME
A reference in this Division to a year of income includes a reference to a year of income that commenced before the commencement of this Division.
View history note
Hide history noteA reference in this Division to a year of income includes a reference to a year of income that commenced before the commencement of this Division.
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