Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_4
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 718154–718780

4                                                           Professional year 4  1/4 of the sum of your *taxable professional income for each of *professional years 1, 2 and 3                                                    1/3 of the sum of your *taxable professional income for each of *professional years 1, 2 and 3

Note: If you were not an Australian resident for any part of the income year immediately before professional year 1, the effect of item 1 of the table is that your taxable income for professional year 1 will not include above‑average special professional income.

[The next Chapter is Chapter 4.]