Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-1
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ASSESSABLE INCOME
Your assessable income includes a bounty or subsidy that:
(a) you receive in relation to carrying on a * business; and
(b) is not assessable as * ordinary income under section 6-5 .
Division 15
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Some items of assessable income
Operative provisions
SECTION 15-10
15-10
Bounties and subsidies
Your assessable income includes a bounty or subsidy that:
(a) you receive in relation to carrying on a * business; and
(b) is not assessable as * ordinary income under section 6-5 .
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