INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteFor the purpose of applying this Subdivision to a payment derived by a taxpayer, the supplementary amounts are as follows:
(a) so much of the payment as was included in the payment because the taxpayer or the partner of the taxpayer paid rent; and
(aa) (Repealed by No 114 of 1997)
(b) so much of the payment as represents an increase in the rate of the payment concerned that is calculated by reference to another person or other persons; and
(c) so much of the payment as was included in the payment by way of remote area allowance.
(Omitted by No 146 of 1995)
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