INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16A - Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers  

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SECTION 158D  

158D   `` YEAR OF INCOME '' INCLUDES A PRE-COMMENCEMENT YEAR OF INCOME  
A reference in this Division to a year of income includes a reference to a year of income that commenced before the commencement of this Division.