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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME    View history reference

Division 15 - Some items of assessable income    View history reference

Operative provisions  

SECTION 15-10  

15-10  Bounties and subsidies  

 View history reference ITAA 36
Your assessable income includes a bounty or subsidy that:


(a) you receive in relation to carrying on a *business; and


(b) is not assessable as *ordinary income under section 6-5.


 



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