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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-1 - ASSESSABLE INCOME

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History Pt 2-1 inserted by No 121 of 1997.

Division 20 - Amounts included to reverse the effect of past deductions

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History Div 20 inserted by No 121 of 1997.

Subdivision 20-B - Disposal of a car for which lease payments have been deducted

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Miscellaneous rules

SECTION 20-145   20-145  No amount included if you inherited the car

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You do not include an amount in your assessable income because of the disposal if you inherited the ^*car.

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History S 20-145 inserted by No 121 of 1997.