Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p30
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 30/30)
Character Range: 7854788–7856772

for the income year as is assessable income.
assessable income has the meaning given by sections 6‑5, 6‑10, 6‑15, 17‑10 and 17‑30.
For the effect of GST‑related amounts on assessable income, see Division 17.
Note: For income years before 1997‑98, assessable income has the meaning given by section 6‑3 of the Income Tax (Transitional Provisions) Act 1997.
assessable non‑primary production income has the meaning given by subsection 392‑85(2).
assessable primary production income has the meaning given by subsection 392‑80(2).
assessable professional income has the meaning given by subsection 405‑20(1).
assessable recoupment has the meaning given by section 20‑20.
assessed build to rent development misuse tax means *build to rent development misuse tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.
assessed Division 293 tax means *Division 293 tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.
assessed excess transfer balance tax means *excess transfer balance tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.
assessed first home super saver tax means *first home super saver tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.
assessed GST has the meaning given by the *GST Act.
assessed net amount has the meaning given by the *GST Act.
assessed net fuel amount has the meaning given by the Fuel Tax Act 2006.
assessment:
 (a) of an *assessable amount, means an ascertainment of the assessable amount; and
 (b) in relation to a *tax‑related liability not covered by paragraph (a), has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.
Note: The table lists provisions of taxation laws that define assessment.

Taxation laws that define assessment
Item                                  Taxation law                                                                                                                      Provision