Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 9C - Assessable income diverted under certain tax avoidance schemes  

SECTION 121K  

121K   APPLICATION OF INTERNATIONAL TAX AGREEMENTS ACT  


For the purposes of sections 15 and 16 of the International Tax Agreements Act 1953 , any amount that is included in the diverted income or diverted trust income of a taxpayer of a year of income shall be deemed to be included in the assessable income of the taxpayer of the year of income.

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