/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 21 - First Home Owners Act 1983 - Amount of taxable income — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/First Home Owners Act 1983/21

CTHRepealedAct

First Home Owners Act 1983

21Amount of taxable income

Start here

Get a plain-English read of 21

Turn the raw legal text into a practical explanation grounded in First Home Owners Act 1983.

View in full context

##### 21 Amount of taxable income For the purposes of this Division, the amount of the taxable income of an applicant for a year of income is that amount: (a) as stated in a certificate or, where 2 or more certificates have been issued, in the later or latest of those certificates; or (b) if no such certificate has been issued—as determined by the Secretary.

Previous section20Assessment etc. of taxable income Next section22Relevant year of income in certain cases