Amount of child support payable under formula assessment made by Commissioner - Provisions relating to income
38A: Position where taxable income from withholding income not available for full tax year
You could also call this:
“This rule about part-year income no longer applies”
This part of the law used to talk about what happens when someone’s income from certain sources isn’t available for the whole tax year. However, this section no longer exists in the current law. It was removed on 1 April 2015, so you don’t need to worry about it anymore.
