INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 9 - Employees' shares - section 26AAC  

SECTION 160ZYHD  

160ZYHD   MEANING OF ``REDUCING AMOUNT''  
A reference in this Division to the reducing amount is a reference to the amount by which the aggregate of the amounts included in the assessable income of a taxpayer under subsection 26AAC(5) and paragraph 26AAC(8C)(a) is reduced in accordance with paragraph 26AAC(4F)(c) .