INCOME TAX ASSESSMENT ACT 1997 - SECT 17.30 Special credits because of indirect tax transition
INCOME TAX ASSESSMENT ACT 1997 - SECT 17.30
Special credits because of indirect tax transition A special credit under section 19A of the
A New Tax System (Goods and Services Tax Transition) Act 1999 is assessable
income at the time it is attributed to a * tax period (for a credit under
section 19A).