s 3
In forceImposition
3 Imposition
Tax is imposed by this Act to the extent that income tax payable by a person is increased as a result of an amount being included in the person's assessable income under section 86‑15 of the Income Tax Assessment Act 1997.
[Minister's second reading speech made in-
House of Representatives on 13 April 2000
Senate on 5 June 2000]
(65/00)
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