Private ruling: Unbilled income
Published: December 2011

Ruling: The Commissioner was asked whether supplies that had been made before, but unbilled at, the end of the income year, were derived as assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997) in that year. | The Commissioner ruled that the unbilled income at the end of the income year was derived and is assessable income under section 6-5 of the ITAA 1997 in that year of income.




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