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Income Tax (Transitional Provisions) (Permanent Incapacity Benefits) Rules 2024
5Amendment of assessments for the 2022‑23 income year—transitional rule for permanent incapacity benefits
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5 Amendment of assessments for the 2022‑23 income year—transitional rule for permanent incapacity benefits
Under section 301-105 of the Act, subparagraph 301-100(2)(b)(i) of the Act has effect as if the reference in that subparagraph to the 2021-22 income year were a reference to the 2022-23 income year.