Statute
Section 121K — Income Tax Assessment Act 1936: Application of International Tax Agreements Act
Text of the provision Official document
For the purposes of sections 15 and 16 of the International Tax Agreements Act 1953, any amount that is included in the diverted income or diverted trust income of a taxpayer of a year of income shall be deemed to be included in the assessable income of the taxpayer of the year of income.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →