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INCOME TAX ASSESSMENT ACT 1936 - SECT 94B

Interpretation

                   In this Division:

"income tax law" means:

                     (a)  this Act (other than this Division and Division 830 of the Income Tax Assessment Act 1997 ); and

                     (b)  an Act that imposes any tax payable under this Act; and

                     (c)  the Income Tax Rates Act 1986 ; and

                     (d)  the Taxation Administration Act 1953 , so far as it relates to an Act covered by paragraph (a), (b) or (c); and

                     (e)  any other Act, so far as it relates to an Act covered by paragraph (a), (b), (c) or (d); and

                      (f)  regulations under an Act covered by any of the preceding paragraphs.

"year of income" means (except in paragraph 94L(b)) the year of income in which 19 August 1992 occurred or a later year of income.



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