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CZ 33: Transitional exception for accommodation provided to ministers of religion
or “Exception for housing provided to religious ministers from 2013 to 2015”
You could also call this:

“Money from aircraft engine overhaul tax provisions counts as income”

If you have money that comes from a tax accounting provision for aircraft engine overhauls, you need to count it as income. This applies to a specific situation described in another part of the law called section DZ 23(2)(b). That section talks about aircraft maintenance and tax accounting rules for money spent after the 2016-17 income year. If you find yourself in this situation, the money you get from this provision is considered income that you need to report.

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Next up: CZ 35: Treatment of backdated payments for social rehabilitation: 2008–09 to 2017–18 income years

or “Removed rule about late social rehabilitation payments from 2008 to 2018”
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Part C Income
Terminating provisions

CZ 34Income arising from tax accounting provision for aircraft engine overhauls

  1. Income arising for a person under section DZ 23(2)(b) (Aircraft maintenance: tax accounting provisions for expenditure incurred after 2016–17 income year) is income of the person.

Notes
  • Section CZ 34: inserted, on , by section 44 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).