• Specific Year
    Any

INCOME TAX ASSESSMENT ACT 1936 - SECT 152 Taxpayer not in receipt of assessable income

INCOME TAX ASSESSMENT ACT 1936 - SECT 152

Taxpayer not in receipt of assessable income

    Any year in which the taxpayer was not carrying on business and was not in receipt of assessable income shall not be counted as an average year, and the provisions of this Division   shall apply to the income thereafter derived by the taxpayer as if he or she had never been a taxpayer before that year.

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