INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision AB - Lump sum payments in arrears  

SECTION 159ZR   INTERPRETATION  

159ZR(1)    

normal taxable income

(b) the taxable income were reduced by:

(i) any abnormal income amount taken to be included in the taxable income under section 158L ; or

(ii) any above-average special professional income included in the taxable income under section 405-15 of the Income Tax Assessment Act 1997 ; and