Document ID: chunk:federal_register_of_legislation:C2010C00609:clause:1_2
Version: federal_register_of_legislation:C2010C00609
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 4975–5497

2  Subsection 14ZAA(1) (after the definition of tax audit)
Insert:

year of income means:
 (a) in relation to an income tax law about franking deficit tax, a franking year within the meaning of Part IIIAA of the Income Tax Assessment Act 1936; or
 (b) in relation to an income tax law not about franking deficit tax, an income year within the meaning of the Income Tax Assessment Act 1997; or
 (c) in relation to a fringe benefits tax law, a year of tax within the meaning of the Fringe Benefits Tax Assessment Act 1986.