Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)
Schedule 1 Minerals resource rent tax
Part 2 Consequential amendments
Income Tax Assessment Act 1997
36 Subsection 995-1(1) (definition of instalment income )
Repeal the definition, substitute:
instalment income has the meaning given by sections 45-120, 45-260, 45-280, 45-285, 45-286 and 45-465 in Schedule 1 to the Taxation Administration Act 1953.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
