Income Tax Assessment Act 1936
View history note
Hide history noteFor the purposes of paragraphs 160ZZZL(3)(c) and 160ZZZN(1)(c) , an amount of income or profits is to be disregarded if: (a) the amount is dual inclusion income; and (b) the amount has been applied by a provision of Division 832 of the Income Tax Assessment Act 1997 .
160ZZZP(2)
For the purposes of Division 832 of that Act, an amount of dual inclusion income is not available to be applied by a provision of that Division if it has been taken into account under paragraph 160ZZZL(3)(c) or subsection 160ZZZN(2) .
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