Legislation

ITAA 1936 s 16 of the final Ruling now recognises that Part IVA will not apply to include in the assessable income of a taxpayer, the non-assessable, non-exempt income under section 23L

ATO documents that consider ITAA 1936 s 16 of the final Ruling now recognises that Part IVA will not apply to include in the assessable income of a taxpayer, the non-assessable, non-exempt income under section 23L