INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16H - Termination of gold mining exemptions  

Subdivision A - Paragraph 23(o), subparagraph 23(pa)(iv) and section 23C  

SECTION 159GZZH  

159GZZH   REMOVAL OF EXCLUSION OF GOLD FROM SUBPARAGRAPH 23(pa)(iv)  
Paragraph 23(pa) applies to income derived after 31 December 1990 as if ``, other than gold,'' were omitted from subparagraph (iv) of that paragraph.