Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (44 of 1999)

Schedule 7   Consequential amendment of Acts

Income Tax Assessment Act 1936

80   After subsection 116GD(1)

Insert:

(1A) The RSA class of assessable income consists of:

(a) any assessable income allocated to that class under section 116GA or 116GB; and

(b) any amounts covered by paragraph 116M(2)(a) or (b); and

(c) any other RSA assessable income.