Income Tax Assessment Act 1936
View history note
Hide history noteThe classes of assessable income of the company are as follows:
(a) SME assessable income (see section 124ZT );
(b) other assessable income (see subsection (2)). 124ZY(2) Other assessable income.
The company's other assessable income of the year of income is the sum of:
(a) so much of the company's non-CGT assessable income of the year of income as is not included in the company's SME assessable income of the year of income; and
(b) any assessable income allocated to the company's other assessable income under section 124ZZB .
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