A tax year means:

• a year of income (under the Income Tax Assessment Act 1936)

[glossary::]http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401614?OpenDocument

or

• an income year (under the Income Tax Assessment Act 1997)

http://www.comlaw.gov.au/comlaw/management.nsf/loo...