Legislation

ITAA 1936 s 6AB(1) should be limited to income according to ordinary concepts (called ordinary income) and those amounts of statutory income specifically referred to in the subsection (such as assessable amounts under section 456

ATO documents that consider ITAA 1936 s 6AB(1) should be limited to income according to ordinary concepts (called ordinary income) and those amounts of statutory income specifically referred to in the subsection (such as assessable amounts under section 456

2 documents

TR 2005/2currentTR · 2005

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

TR 2004/D13 (Finalised)replacedTR · 2004

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income