Section mapping · Taxable gifts / deemed income
Section 56(2)(x) (ITA 1961) → 92 (ITA 2025)
Mapping type: directConfidence: KB-citedAs of: 2026-08-04
| ITA 1961 | ITA 2025 |
|---|---|
| 56(2)(x) Taxable gifts / deemed income | 92 |
Dataset note: One KB chunk suggests s.68 alternative — flagged for CA review
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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