Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 15 - Some items of assessable income  

Operative provisions  

SECTION 15-50  

15-50   Work in progress amounts  
Your assessable income includes a ^* work in progress amount that you receive.

Note:

To find out whether the amount is deductible to the payer, see section 25-95 .