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INCOME TAX ASSESSMENT ACT 1936 - SECT 128D Certain income not assessable

INCOME TAX ASSESSMENT ACT 1936 - SECT 128D

Certain income not assessable

    Income other than income to which section   128B applies by virtue of subsection   (2A), (2C) or (9C) of that section upon which withholding tax is payable, or upon which withholding tax would, but for paragraph   128B(3)(ga), (jb) or (m), section   128F, section   128FA or section   128GB, be payable, is not assessable income and is not exempt income of a person.

Note:   An amount of interest paid to a person by a temporary resident is non - assessable non - exempt income: see section   768 - 980 of the Income Tax Assessment Act 1997 .

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