Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 6AA
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Income of certain children
SECTION 102AF
EMPLOYMENT INCOME AND BUSINESS INCOME
102AF(1)
A reference in this Division to employment income is to be read as a reference to:
(a) work and income support related withholding payments and benefits; and
(b) payments made for services rendered or to be rendered; and
(c) compensation, sickness or accident payments:
102AF(2)
(Repealed by No 179 of 1999)
102AF(3)
In this Division, a reference, in relation to a person in relation to a year of income, to business income shall be read as a reference to income derived by the person during the year of income from carrying on of a business either alone or together with another person or other persons.
View history note
Hide history noteA reference in this Division to employment income is to be read as a reference to:
(a) work and income support related withholding payments and benefits; and
(b) payments made for services rendered or to be rendered; and
(c) compensation, sickness or accident payments:
(i) made to an individual because of the individual's or another's incapacity for work; and
(ii) calculated at a periodical rate.
102AF(2)
(Repealed by No 179 of 1999)
102AF(3)
In this Division, a reference, in relation to a person in relation to a year of income, to business income shall be read as a reference to income derived by the person during the year of income from carrying on of a business either alone or together with another person or other persons.