INCOME TAX ASSESSMENT ACT 1936 - SECT 121K Application of International Tax Agreements Act
INCOME TAX ASSESSMENT ACT 1936 - SECT 121K
Application of International Tax Agreements Act For the purposes of sections 15 and 16 of the
International Tax Agreements Act 1953 , any amount that is included in the
diverted income or diverted trust income of a taxpayer of a year of income
shall be deemed to be included in the assessable income of the taxpayer of the
year of income.