Income Tax (Transitional Provisions) (Permanent Incapacity Benefits) Rules 2024 (F2024L00129)
Part 2 Transitional rules
5 Amendment of assessments - transitional rule for permanent incapacity benefits
Under section 301-105 of the Act, subparagraph 301-100(2)(b)(i) of the Act has effect as if the reference in that subparagraph to the 2021-22 income year were a reference to the 2022-23 income year.
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