INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III - LIABILITY TO TAXATION Division 17 - Rebates Subdivision AB - Lump sum payments in arrears SECTION 159ZR INTERPRETATION159ZR(1)
Below is material substituted in s 159ZR by No 101 of 2006.
(i) any abnormal income amount taken to be included in the taxable income under section 158L ; or
(ii) any above-average special professional income included in the taxable income under section 405-15 of the Income Tax Assessment Act 1997 ; and