Income Tax Assessment Act 1936
In this Subdivision:
"30 June 1990 non-taxable Australian asset"
(Omitted by No 170 of 1995)
commencing day
has the meaning given by section
406
.
commencing day asset
has the meaning given by section
406
.
commencing day non-taxable Australian asset
(Omitted by No 46 of 1998)
Some provisions of this Subdivision say that a payment can include giving property. To the extent that one does, use the market value of the property in working out the amount of the payment.
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