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.
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