BLO2206

Assessment task 2

Letter of advice

Student Name: Wang Anqi

Student ID: s4653304; 2020311110

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2 April 2023
PRIVATE AND CONFIDENTIAL
Mr. Zivian Louis
25 Mount Street
Manly NSW 2020
Tax Advice and Co
25 Mount Street
Manly NSW 2020
Dear Mr Louis,
Further to our recent discussion, please find below our advice in relation to the matter

as requested.

Summary of Advice
In summary, our advice is as follows:
 The information you provided is insufficient to make a definite decision on your

residence. The intended and actual length of oversea stay, intention to stay in

the foreign country or return to Australia, whether residence in Australia has

been abandoned due to overseas absence, family ties and continuity of

presence in the overseas country are required before a final decision is reached.
 If your salary is income from personal exertion performed in Australia, the source

of this income is Australia.

 Your salary is ordinary income, as it is in cash or convertible into cash, a real

gain to the taxpayer, received periodically and does not have a capital nature.
 I assume that your work is mainly to offer legal advice or consultancy to your

clients. In that case, your salary is personal service income because it is a

reward for your personal efforts or skills.

 If you are not the employee of the legal office and are liable for the cost of

rectifying defect in the work performed and supplying the plant and equipment

needed for the work, and at least 75% of your personal service income is for

producing a result (for example, to meet the legal demand of your clients), then

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 you are conducting a personal service business.
 If you derive income from providing service to more than one people that are not

associates of each other, the individual and the personal service entity, and the

service is the result of making offers or invitations to the public, you will satisfy

the unrelated client test and will be considered to conduct a personal service

business.
 If you employ one or more people and they perform at least 20% of your

principal work for the income year, you satisfy the employment test and are

considered to perform a personal income business.

 If you provide legal service mainly in your office, you use the office exclusively

for this work, the office is separate from premises for private use and client, then

you satisfy the business premises test and you are conducting a personal

income business.
 If you are conducting a personal service business, the rent of business premises

will be considered as common business deduction, and thus the rent of office

should be deducted from business income. If you are not conducting business

but deriving personal service income from employee occupation, then the rent of

office cannot be deducted from your salary.

 I assume that the outgoings on practice certificate were incurred in gaining

assessable income, which means that you acquired that certificate while working

in legal field and you intended to get higher income by obtaining this certificate.

Then the expense may have direct and strict connection with your current

employment and should be deductible.

 If the compensation you received at the station is for the loss of physical abilities

or injury you suffer personally or in occupation, you will be exempted from

taxation; if it is for your loss of salary, the payment will be treated as ordinary

income.
 If the antique clock was acquired for daily use, I suggest that the clock would not

be a CGT asset because it is unlikely that the clock was acquired for over

$10,000. However, if the clock was treated as collectable and was acquired for

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 over $500, the clock would be a CGT asset.
 Assuming the clock is capital asset, the sale of clock will be liable to CGT if the

cost base is less than capital proceeds and it was acquired after 20/09/1985.

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Reasons for our decision
Legislation used to determine if a person is a resident of Australia for tax

purposes?
The term ‘Australian resident’ means a person who is a resident of Australia for the

purposes of the Income Tax Assessment Act 19361, defined by S995-1 of ITAA 1997.

According to s6(1) of ITAA 1936, ‘resident of Australia’ means:

(a) a person, other than a company, who resides in Australia and includes a person:
(i) whose domicile is in Australia, unless the Commissioner is satisfied that the

person ' s permanent place of abode is outside Australia;

(ii) who has actually been in Australia, continuously or intermittently, during more

than one-half of the year of income, unless the Commissioner is satisfied that the

person ' s usual place of abode is outside Australia and that the person does not

intend to take up residence in Australia; or

(iii) who is:
(A) a member of the superannuation scheme established by deed under the

Superannuation Act 1990 ; or

(B) an eligible employee for the purposes of the Superannuation Act 1976 ;

or
(C) the spouse, or a child under 16, of a person covered by sub-

subparagraph (A) or (B); and

(b) a company which is incorporated in Australia, or which, not being incorporated in

Australia, carries on business in Australia, and has either its central management and

control in Australia, or its voting power controlled by shareholders who are residents

of Australia.2

The Draft Taxation Ruling TR 2022/D2 consolidates and replaces the material in

Taxation Rulings IT 2650 and TR 98/17. The residency tests for individuals for tax

purposes and the Commissioner's view on when they consider a person will be a

1
Income Tax Assessment Act 1997(Cth) S 995-1.
2
Income Tax Assessment Act 1936 (Cth) S 6(1).
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resident of Australia are outlined in this Ruling. However, it should be noted that it

only represents the Commissioner's preliminary view on how a relevant provision

could apply and it do not have force of law.

While Court and Tribunal decisions provide illustrations of how the Court or Tribunal

has considered and weighted facts, an outcome in one case does not govern the

outcome in a different case, even where the facts are similar. In that case, intention,

motivations and life circumstances of the taxpayer must be comprehensively

considered, which may produce different outcomes.3

Are you a resident of Australia for tax purposes?

Referring to Draft Taxation Ruling TR 2022/D2, the definition of 'resident of Australia'

has 4 alternative tests, which are the ordinary concepts test, domicile test, 183-day

test and Commonwealth superannuation fund test. You are a resident if you meet any

one (or more) of the tests but a non-resident if you do not meet any of the tests.

Because of the limited information, only the first two tests will be considered.

Residence according to ordinary concepts

The term “resides” is not defined in the ITAA 1997 or ITAA 1936, but its ordinary

meaning is defined by the Macquarie Dictionary as 'to dwell permanently or for a

considerable time; have one's abode for a time'. In Levene v Inland Revenue

Commissioners (1928) AC 217 at 225 it was stated that 'ordinary residence' connotes

some degree of continuity apart from accidental or temporary absences and that this

question is one of fact and degree.4

The ordinary test looks at the nature of taxpayer’s presence and connection to

Australia. Factors that are usually considered with regard to that connection include:

 Intention or purpose of presence - according to TR 2022/D2, a settled purpose

such as pre-arranged long-term employment may support an intention to reside

3
TR 2022/D2 Income tax: residency tests for individuals.
4
Levene v Inland Revenue Commissioners (1928) AC 217.
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 in Australia.5 As you operate a legal office in Australia, it can be deduced that

you have decided to work in Australia for a long period if you are required to stay

in Australia to manage your daily work.

 Behaviour while in Australia-since there are no detailed description of your

behavior in Australia, such as participation in social activities, I assume that you

at least have to take part in regular working activities, which consistent with

residing in Australia.
 Family, and business or employment ties – it is stated by the Ruling that entering

Australia to take up an employment contract or to set up a business often results

in behaviour that indicates you reside here.6 As you own a business in Australia,

it seems that there is a strong business association. However, indications of

family ties still require more information.

 Maintenance and location of assets – such assets include motor vehicles,

superannuation investments and bank accounts etc. It is unknown whether you

own these assets in addition to assets related to your business.7

It is emphasized that no single factor is necessarily decisive. The weight given to

each factor varies depending on individual cases.

Residence according to domicile test

Firstly, domicile considers whether there is a legal relationship between a person and

Australia. You always have a domicile and you can only have one domicile at any

point in time.8 There are 2 types of 'domicile' to be decided in your case:

•A 'domicile of origin', which is attributed to each individual at birth.
•A 'domicile of choice', which is the domicile a person, with the capacity to do so,

acquires voluntarily. 9
As your address is in Australia, I assume that Australia is your present domicile.

5
TR 2022/D2 para 32.
6
TR 2022/D2 para 45.
7
TR 2022/D2 para 20.
8
TR 2022/D2 para 56.
9
TR 2022/D2 para 55.
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Secondly, although you were an Australian-domiciled person, you would not be a

resident if the Commissioner is satisfied that their 'permanent place of abode' is

10
outside Australia. There are various factors that will be taken into account in

ascertaining whether a taxpayer has a permanent place of abode outside Australia,

which are largely overlapped to those of ordinary test.

The leading case on what constitutes a permanent place of abode outside Australia

is FCT v Applegate (1979) 9 ATR 899, where the taxpayer was held to have a

permanent place outside Australia although he had the intention that he would return

to Australia. In this case, Northrop J concluded that the term ‘permanent place of

abode’ must be considered in context and that it did not mean that a taxpayer never

intended to return to Australia. His Honour also stated that each income year must be

considered separately in deciding whether an individual has formed the intention to

reside outside Australia permanently.11 Based on this case, if you operated a branch

office abroad, lived and worked routinely abroad and left no assets in Australia,

despite your intention, I think it is more possible that you had a permanent place of

abode outside Australia for the income year ending in June 2023. However, the

information you offered seems to indicate that your working center is in Australia and

you have no intention to abandon your permanent place of abode in Australia, so an

Australian permanent place of abode seems more reasonable for you.

Conclusion to your residence

To conclude, the information you provided is insufficient to make a definite decision

on your residence. The intended and actual length of oversea stay, intention to stay

in the foreign country or return to Australia, whether residence in Australia has been

abandoned due to overseas absence, family ties and continuity of presence in the

overseas country are required before a final decision is reached.

10
TR 2022/D2 para 61.
11
FCT v Applegate (1979) 9 ATR 899.
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Legislation used to determine the source of income?
There is no statutory definition of ‘source’ in ITAA. According to ss 6-5 and 6-10 of the

ITAA 1997, a resident of Australia is taxed on ordinary and statutory income from all

sources, while a foreign resident is taxed only on ordinary income and statutory

income sourced in Australia or deemed to be assessable income on some other

basis.12

It is stated that source rules are based on a combination of common law principles

and statutory provisions. For different classes of income, different source rules have

been adopted.13

Is your salary an Australia sourced income?

There are three general tests to determine source of income in spite of the nature of

income:
 Place where taxpayer performs services.
 Place where contract signed.
 Place of payment.

The salary of $200,000.00 you received is income from provision of legal services.

Concluded from FCT v French (1957) 98 CLR 398 and FCT v Cam & Sons (1936) 36

SR (NSW) 544, service income will have its source where the services are

performed. Williams J claimed that ‘the inclusion of this income as income from

personal exertion indicates that the locality of the source of this income would be

where the taxpayer performed the duties of the office or employment and not where

the property was situated from which the income was derived’.14

If your salary is income from personal exertion performed in Australia, the source of

12
Income Tax Assessment Act 1997(Cth) S6-5, S6-10
13
K Sadiq et al, Principles of Taxation Law 2019 (Thomson Reuters, 2019) 102.
14
FCT v French (1957) 98 CLR 398; FCT v Cam & Sons (1936) 36 SR (NSW) 544.
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this income is Australia.

Legislation used to determine whether your income is ordinary income?

According to s 6-5(1) of the ITAA 1997, ordinary income is “income according to

ordinary concepts”.15 The principles to decide what is ordinary income is determined

by case law. However, the determination must be based on facts of individual case.

Is your salary ordinary income?

There are three categories of ordinary income:
• Income from personal services;
• Income from business; and

• Income from property

Your salary is income from personal services, provided that you are paid for offering

legal services to your clients and operating the office.

An income can be categorized as ordinary income only when it satisfied the following

prerequisites and shows sufficient of the features of income. The prerequisites of a

receipt being ordinary income are that it is:

• cash or convertible to cash

• a real gain to the taxpayer.

Your salary satisfies these prerequisites because it is in cash or cash equivalent and

you beneficially received the income.

To further determine whether your salary is ordinary income, we should see if your

income is equipped with certain characteristics. The characteristics of income can be

grouped into two broad areas:

• regular/periodical receipts - We assume that the salary is received by regular

payment.
• the flow concept - The flow concept was mainly used to distinguish between capital

15
Income Tax Assessment Act 1997(Cth) S6-5(1).
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and income. It was articulated in the US judgment Eisner v Macomber 252 US 189

(1920) decision by Pitney J. In describing the flow concept, Pitney J used the

metaphor of the tree (capital) and fruit (income), with the fruit representing the flow

from the tree.16 In an employment context, the taxpayer’s ability to work or the

employment contract would be considered as capital, and the payment for services,

which is a salary of $20,000 in your case, is ordinary income.17

Conclusion
Your salary is ordinary income, as it is in cash or convertible into cash, a real gain to

the taxpayer, received periodically and does not have a capital nature.

Is your salary personal service income?

According to s 84-5 of ITAA1997, your ordinary income or statutory income is your

personal services income if the income is mainly a reward for your personal efforts or

skills (or would mainly be such a reward if it was your income). 18 I assume that your

work is mainly to offer legal advice or consultancy to your clients. In that case, your

salary is personal service income because it is a reward for your personal efforts or

skills.

Is your income derived from personal service business?

Whether the expense of rent for your office can be deducted depends on whether

you are conducting a personal service business instead of deriving personal service

income.

Definition of business is provided in ITAA97 s 995-1 as “includes any profession,

trade, employment, vocation or calling, but does not include occupation as an

employee”.19

16
Eisner v Macomber 252 US 189 (1920)
17
K Sadiq et al, Principles of Taxation Law 2019 (Thomson Reuters, 2019) 123.
18
Income Tax Assessment Act 1997(Cth) s 84-5.
19
Income Tax Assessment Act 1997(Cth) s 995-1.
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Under ITAA97 s 87-15(1), an individual or personal services entity conducts a

personal services business if:

(a) for an individual - a personal services business determination is in force relating

to the individual ' s personal services income; or

(b) for a personal services entity - a personal services business determination is in

force relating to an individual whose personal services income is included in the

entity ' s ordinary income or statutory income; or

(c) in any case - the individual or entity meets at least one of the 4 personal services

business tests in the income year for which the question whether the individual or

entity is conducting a personal services business is in issue.20

Personal service business or personal service income according to results test

Referring to ITAA97 s 87-18, an individual or personal service entity meets the

results test in an income year if, in relation to at least 75% of the individual' s

personal services income during the income year:

(a) the income is for producing a result

(b) the individual is required to supply the plant and equipment, or tools of trade,

needed to perform the work from which the individual produces the result; and

(c) the individual is, or would be, liable for the cost of rectifying any defect in the work

performed.21

S 87-18(2) also provides that the results test does not apply to income: that the

individual receives as an employee.

From the information you offered, if you are not the employee of the legal office and

are liable for the cost of rectifying defect in the work performed and supplying the

plant and equipment needed for the work, and at least 75% of your personal service

income is for producing a result (for example, to meet the legal demand of your

20
Income Tax Assessment Act 1997(Cth) s 87-15(1).
21
Income Tax Assessment Act 1997(Cth) s 87-18.
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clients), then you are conducting a personal service business.

Personal service business or personal service income according to unrelated

client test
According to ITAA97 C, an individual or a personal services entity meets the

unrelated clients test in an income year if:

(a) during the year, the individual or personal services entity gains or produces

income from providing services to 2 or more entities that are not associates of each

other, and are not associates of the individual or of the personal services entity; and

(b) the services are provided as a direct result of the individual or personal services

entity making offers or invitations (for example, by advertising), to the public at large

or to a section of the public, to provide the services.22

If you derive income from providing service to more than one people that are not

associates of each other, the individual and the personal service entity, and the

service is the result of making offers or invitations to the public, you will satisfy the

unrelated client test and will be considered to conduct a personal service business.

Personal service business or personal service income according to

employment test
According to ITAA97 s 87-25(1), an individual meets the employment test in an

income year if:

(a) the individual engages one or more entities (other than associates of the

individual that are not individuals) to perform work; and

(b) that entity performs, or those entities together perform, at least 20% (by market

value) of the individual's principal work for that year.23

If you employ one or more people and they perform at least 20% of your principal

22
Income Tax Assessment Act 1997(Cth) s 87-20(1).
23
Income Tax Assessment Act 1997(Cth) s 87-25(1).
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work for the income year, you satisfy the employment test and are considered to

perform a personal income business.

Personal service business or personal service income according to business

premises test
According to ITAA97 s 87-30(1), an individual or a personal services entity meets the

business premises test in an income year if, at all times during the income year, the

individual or entity maintains and uses business premises:

(a) at which the individual or entity mainly conducts activities from which personal

services income is gained or produced; and

(b) of which the individual or entity has exclusive use; and

(c) that are physically separate from any premises that the individual or entity, or any

associate of the individual or entity, uses for private purposes; and

(d) that are physically separate from the premises of the entity to which the individual

or entity provides services and from the premises of any associate of the entity to

which the individual or entity provides services.24

If you provide legal service mainly in your office, you use the office exclusively for this

work, the office is separate from premises for private use and client, then you satisfy

the business premises test and you are conducting a personal income business.

Is the rent of your office deductible?

Under s 8-1 of ITAA1997, an expense is deductible only when it is linked to and must

be incurred in the process of generating assessable income, either income from

personal exertion or business income.25 There are specific provisions used to

determine the deductibility of an expense, but for rent of business premises, there is

no need to look at each provision one by one. If you are conducting a personal

service business, the rent of business premises will be considered as common

24
Income Tax Assessment Act 1997(Cth) s 87-30(1).
25
Income Tax Assessment Act 1997(Cth) s 8-1.
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business deduction, and thus the rent of office should be deducted from business

income. If you are not conducting business but deriving personal service income from

employee occupation, then the rent of office cannot be deducted from your salary.

Is the expense for your practice certificate deductible?

According to s8-1 of the ITAA1997, the prerequisite that an expense can be deducted

is:
(a) it is incurred in gaining or producing your assessable income; or
(b) it is necessarily incurred in carrying on a business for the purpose of gaining or

producing your assessable income.26

The expense must not be deducted when:

(a) it is a loss or outgoing of capital, or of a capital nature; or

(c) it is a loss or outgoing of a private or domestic nature; or
(c) it is incurred in relation to gaining or producing your exempt income or your non-

assessable non-exempt income; or

(d) a provision of this Act prevents you from deducting it.27

The expense for practice certificate is expense for self-education. The principle for

determining self- education is demonstrated in several cases. In FCT v Hatchett

(1971) 2 ATR 557, whether there was a clear nexus between the expense and

increased assessable income in the future determined that whether the expense was

deductible.28 In Finn v FCT (1960) 8 AITR 406, Dixon CJ found that the pursuit of

knowledge by a taxpayer in his or her calling does not fall within the scope of

expenses of capital nature, because ‘they (skill and knowledge) do not endure like

bricks and mortar’. The improvement of knowledge in a professional man cannot be

treated as ‘the equivalent of the extension of plant in a factory’. 29 In your case, I

assume that the outgoings on practice certificate were incurred in gaining assessable

26
Income Tax Assessment Act 1997(Cth) s 8-1(1).
27
Income Tax Assessment Act 1997(Cth) s 8-1(2).
28
FCT v Hatchett (1971) 2 ATR 557.
29
Finn v FCT (1960) 8 AITR 406.
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income, which means that you acquired that certificate while working in legal field

and you intended to get higher income by obtaining this certificate. Then the expense

may have direct and strict connection with your current employment and should be

deductible.

Is the compensation for injury you received at Townhall Railway Station an

ordinary income or capital?

The determination of the nature of compensation payment is generally based on the

Golden Rule, and applies to all compensation receipts unless it is overridden by a

30
statutory provision of ITAA. The Golden Rule means that compensation payments

take the character of the item they replace. If a compensation payment substitutes an

amount that would have been ordinary income if received, it will be assessable as

ordinary income under ITAA97 s 6-5.31 If a compensation payment would have been

assessed as statutory income if received, and falls outside ITAA97 s 6-5, the amount

will be assessed as statutory income under ITAA97 s 6-10 and s 15-30.

Categorized by what type of loss the taxpayer has suffered, compensation received

by an individual can fall into the following types:

Compensation for loss of salary or wages-according to s 6-5 of ITAA97, salary and

wages are ordinary income. Applying the replacement principle, compensation

replacing salary or wages that results from policy of insurance held by employer will

be assessed as ordinary income. These payments are usually made periodically, as

shown in FCT v Dixon (1952) 86 CLR 540 and T (Victoria) v Phillips (1936) CLR

144.32 However, according to TD 93/58 which discusses under what circumstances

the receipt of a lump sum compensation payment is assessable, the payment is

compensation for loss of income only or a certain portion of the payment relates to a

30
K Sadiq et al, Principles of Taxation Law 2019 (Thomson Reuters, 2019) 307.
31
Income Tax Assessment Act 1997(Cth) s 6-5.
32
FCT v Dixon (1952) 86 CLR 540; T (Victoria) v Phillips (1936) CLR 144.
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loss of an income nature.33 If the injury disabled you to go to work and results in

salary loss, then the compensation is replacing salary you should have earned and

thus an ordinary income.

Compensation for loss of physical abilities- A compensation or damages payment for

the loss of a physical ability, such as the loss of a limb, eye or finger, is a capital

receipt. Further, the compensation or damages payment received for any wrong or

injury you suffer in your occupation or any wrong, injury or illness you or your relative

suffers personally will be exempt from CGT implications under s 118-37 of the ITAA

1997.34

Compensation for pain, suffering or medical expenses- Any compensation or

damages received for pain, suffering or medical expenses is replacing lost capital

and therefore will be a capital receipt. Section 118-37 of the ITAA 1997 will also apply

in this situation.

In conclusion, if the compensation is for the loss of physical abilities or injury you

suffer personally or in occupation, you will be exempted from taxation; if it is for your

loss of salary, the payment will be treated as ordinary income.

Is the antique clock a CGT asset?

As defined in s 108-5(1), CGT asset is any kind of property or a legal equitable right

that is not property.

According to s 100-25 of ITAA1997, CGT assets include:
• land and buildings, for example, a weekender;
• shares;
• units in a unit trust;
• collectables which cost over $500, for example, jewellery or an artwork;
• personal use assets which cost over $10,000, for example, a boat.

33
TD 93/58 para1.
34
Income Tax Assessment Act 1997(Cth) s 118-37(1).
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 • your home;
• contractual rights;
• goodwill;
• foreign currency.35

Referring to this section, there are two possible judgements of the clock based on

different assumptions. In the first case, if the clock was acquired for daily use, I

suggest that the clock would not be a CGT asset because it is unlikely that the clock

was acquired for over $10,000. In the second case, if the clock was treated as

collectable and was acquired for over $500, the clock would be a CGT asset.

Is receipt for sale of an antique clock liable to CGT?

According to s 104-10(5)(a)of ITAA1997, a capital gain or loss is disregarded if asset

is acquired before 20/09/1985.36 If the clock was acquired before 20/09/1985, it will

be exempted form CGT.

There are two conditions for a capital gain to arise. Firstly, there must be a CGT

event related to the CGT asset. In s 104-5, CGT events are divided into 12

categories:
• disposal of a CGT asset;
• use and enjoyment of a CGT asset before title passes;
• end of a CGT asset;
• bringing into existence a CGT asset;
• trusts;
• leases;
• shares;
• special receipts;
• Australian residency ends;

35
Income Tax Assessment Act 1997(Cth) s100-25.
36
Income Tax Assessment Act 1997(Cth) s 104-10(5)(a).
19 / 22
• reversal of roll-overs;
• other CGT events;
• consolidated groups.37

Section 104-10(2) provides that disposal of asset occurs if ownership of the asset

changes from the taxpayer to another person due to an act, event or operation of

law.38 Sale of the antique clock falls into this category.

Secondly, the proceeds on the disposal must exceed the cost base (or the indexed

cost base) of the asset, according to s104-10(4) of ITAA1997. 39 In this case, the

capital proceed is $900.

As for the cost base, there are different methods for calculation with corresponding

conditions. If the asset was acquired before 21/09/1999, taxpayer should choose the

one which gives the smaller capital gains between Indexation method and Discount

method. However, it should be noted that the discount method requires that the asset

is a discount asset and held for over 12 months. If the asset was acquired after

21/09/1999, only discount method applies. However, it should be noted that the

discount method does not apply to companies and requires that the asset is a

discount asset and held for over 12 months. Cost base cannot be calculated unless

more information is given.

In conclusion, assuming the clock is capital asset, the sale of clock will be liable to

CGT if the cost base is less than capital proceeds and it was acquired after

20/09/1985.

Your sincerely,
Ms Wang
Partner

37
Income Tax Assessment Act 1997(Cth) s 104-5.
38
Income Tax Assessment Act 1997(Cth) s 104-10(2).
39
Income Tax Assessment Act 1997(Cth) s 104-10(4).
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 Tax Advice and Co
P: 03 9225 9999 D: 03 9225 9998

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References
A Books
K Sadiq et al, Principles of Taxation Law 2019 (Thomson Reuters, 2019)

B Case Law
Eisner v Macomber 252 US 189 (1920)
FCT v Applegate (1979) 9 ATR 899
FCT v Cam & Sons (1936) 36 SR (NSW) 544
FCT v Dixon (1952) 86 CLR 540
FCT v French (1957) 98 CLR 398
FCT v Hatchett (1971) 2 ATR 557
Finn v FCT (1960) 8 AITR 406
Levene v Inland Revenue Commissioners (1928) AC 217
T (Victoria) v Phillips (1936) CLR 144

C Legislation
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997(Cth)

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