Document ID: chunk:federal_register_of_legislation:C2004A01073:clause:2_8
Version: federal_register_of_legislation:C2004A01073
Segment Type: clause
Provision Reference: sch 2 cl 8
Character Range: 34041–34651

8  Subsection 6(1) (paragraph (b) of the definition of year of income)
Repeal the paragraph, substitute:
 (b) in relation to any other person:
 (i) the financial year for which income tax is levied; or
 (ii) if an accounting period is adopted under this Act in lieu of that financial year and subparagraph (iii) does not apply—that accounting period; or
 (iii) an accounting period that commences or ends under section 18A, if that accounting period would (but for that section) have formed part of the financial year referred to in subparagraph (i) or the accounting period referred to in subparagraph (ii).