Amount of child support payable under formula assessment made by Commissioner - Provisions relating to income
37: Nil assessment of taxable income
You could also call this:
“This rule about zero income no longer applies”
This part of the law used to talk about situations where someone’s taxable income was assessed as zero. However, it’s no longer in effect. The government removed this section on 24 October 2001. If you want to know more about how taxable income is assessed now, you might need to look at newer parts of the law.