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.
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