Commonwealth Numbered Acts

First Home Owners Act 1983 No. 46 of 1983 - SECT 21

21. For the purposes of this Division, the amount of the taxable income of an
applicant for a year of income is that amount-

   (a)  as stated in a certificate or, where 2 or more certificates have been
        issued, in the later or latest of those certificates; or

   (b)  if no such certificate has been issued-as stated in a statement made
        under paragraph 20 (2) (b).