Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

Income Tax Assessment Act 1997

48   At the end of section 17-30

Add:

(2) A special credit under section 3 of theA New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 is assessable income at the time it is attributed to a*tax period.