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 CORE TAX

Fundamental Tax
Legislation 2020

Income Tax Assessment Act 1997

Income Tax Assessment Act 1936

Income Tax Assessment (1936 Act)

Regulation 2015

Income Tax Rates Act 1986

 SUPERANNUATION

Superannuation Industry (Supervision) Act

1993

Superannuation Industry (Supervision)

Regulations 1994

Superannuation Guarantee
(Administration) Act 1992
 INTERNATIONAL

International Tax Agreements Act 1953

Dividend Interest and Royalties Tax Act

 ADMINISTRATIVE PROVISIONS

Inspector-General of Taxation Act 2003

Taxation Administration Act 1953/Tax Agent

Services Act 2009

Taxation Administration Regulations 2017/

Tax Agent Services Regulations 2009

Income Tax Act 1986

Fundamental Tax Legislation
2020
AUTHORS

DALE PINTO
Professor of Taxation Law
Curtin Law School, Curtin University

and
KEITH KENDALL
Member
Administrative Appeals Tribunal

and
KERRIE SADIQ
Professor of Taxation
School of Accountancy, Queensland University of Technology
Published in Sydney by
Thomson Reuters (Professional) Australia Limited ABN 64 058 914 668
19 Harris Street, Pyrmont, NSW, 2009

First edition.........................................................1992 Fifteenth edition..................................................2007

Second edition ....................................................1993
Third edition .......................................................1994
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Fifth edition ........................................................1996
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Seventh edition ...................................................1998
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Fourteenth edition...............................................2006
National Library of Australia Cataloguing-in-Publication entry Australia.
ISSN 1329–9574
Product No: 978 0455 244006
Sixteenth edition.................................................2008
Seventeenth edition ............................................2009
Eighteenth edition...............................................2010
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Twenty-third edition ...........................................2015
Twenty-fourth edition .........................................2016
Twenty-fifth edition ............................................2017
Twenty-sixth edition ...........................................2018
Twenty-seventh edition ......................................2019
Twenty-eighth edition.........................................2020

© 2020 Thomson Reuters (Professional) Australia Limited ABN 64 058 914 668
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Copyright of Commonwealth legislative material: All Commonwealth legislative material is reproduced by
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have been made to enhance the readability, but the greatest care has been taken not to alter the text of the
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HOW TO USE
To locate the sections, use the information in the running heads which will indicate the Part, Division and
Subdivision in each Act or Regulation where relevant as well as the provision number above the rule.
To locate the sections in the Income Tax Assessment Act 1997 and A New Tax System (Goods and Services)
Act 1999:
• identify the relevant Division number (each section number includes the Division number as a
prefix); then
• locate the start of the Division using the running heads and thumb through to the required
section.
A complete list of the sections included for each Act and Regulation is provided in the table of provisions.
Please note that tables of subdivisions, although forming part of the legislation, have not been reproduced.
Repealed provisions have also been excluded.
This book includes extracts on:

Core tax
Income Tax Assessment Act 1997
Income Tax Assessment Act 1936
Income Tax Assessment (1936 Act) Regulation 2015
Income Tax Rates Act 1986

Other income tax

Medicare Levy Act 1986

GST
A New Tax System (Goods and Services Tax) Act 1999
A New Tax System (Goods and Services Tax) Regulations 2019

Fringe Benefits Tax

Fringe Benefits Tax Act 1986
Fringe Benefits Tax Assessment Act 1986

Superannuation
Superannuation Industry (Supervision) Act 1993
Superannuation Industry (Supervision) Regulations 1994
Superannuation Guarantee (Administration) Act 1992

International
International Tax Agreements Act 1953
Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974

Administrative Provisions
Taxation Administration Act 1953
Taxation Administration Regulations 2017
Income Tax Act 1986
Inspector-General of Taxation Act 2003

© 2020 THOMSON REUTERS iii

 How to Use

Tax Agent Services Act 2009

Tax Agent Services Regulations 2009

iv Fundamental Tax Legislation 2020

PREFACE
First published in 1992, this is the 28th edition of Thomson Reuters’ Fundamental Tax Legislation. It
contains extracts of tax-related legislation as it stood on 31 December 2019, with updates after that date
being incorporated as far as possible. Updated and expanded for 2020, this volume is an indispensable
reference for undergraduate and postgraduate students of taxation.
2019 was another busy year for tax in Australia. Many separate amending Acts relating to taxation were
assented to during the year. Assented legislative changes are contained in a Year in Review section, which
summarises the legislative developments in taxation over the previous 12 months.
A Tax Rates and Tables section which contains an accessible summary of the main tax rates and tables that
students will need to refer to for their tax studies is also included at the front of the 2020 edition of
Fundamental Tax Legislation.
We wish to acknowledge the significant contribution by the editing and production staff at Thomson
Reuters, and would like to particularly recognise the patience, professionalism and good humour of
Stephen Rennie, Sandesh Reddy Gaddam and Rebecca Beech who have been an absolute pleasure to work
with on this project.
Finally, and most importantly, we must record our thanks to our families, whose ongoing support,
encouragement and sacrifices made completion of this edition possible.
Professor Dale Pinto
Professor Kerrie Sadiq
Dr Keith Kendall
December 2019
Fundamental Tax Legislation 2020 contains extracts of legislation as it stood on 31 December 2019.

© 2020 THOMSON REUTERS v

ACKNOWLEDGMENTS
Contributions from the following persons are gratefully acknowledged.
THOMSON REUTERS (PROFESSIONAL) AUSTRALIA LIMITED
Editorial staff: Sandesh Reddy Gaddam, Rebecca Beech, Anicee Dowling, Sophie Fotis, Jason Diamond,
Sumitha Chintha Kuntla and Jessica Feenstra
Technical production: Patrick Harper
Product developer: Stephen Rennie
Publisher: Robert Wilson

© 2020 THOMSON REUTERS vii

TABLE OF CONTENTS
How to Use .................................................................................................................................................... iii
Preface ............................................................................................................................................................. v
Key Tax Formulae ......................................................................................................................................... xi
Tax Rates and Tables ................................................................................................................................... xiii
Year In Review – 2019 ............................................................................................................................. xxiii
Income Tax Assessment Act 1997 ............................................................................................................... 27
Chapter 1 – Introduction and core provisions ........................................................................................... 101
Chapter 2 – Liability rules of general application .................................................................................... 145
Chapter 3 – Specialist liability rules .......................................................................................................... 423
Chapter 4 – International aspects of income tax ..................................................................................... 1165
Chapter 5 – Administration ...................................................................................................................... 1285
Chapter 6 – The dictionary ...................................................................................................................... 1299
Income Tax Assessment Act 1936 ........................................................................................................... 1447
Income Tax Assessment (1936 Act) Regulation 2015 ............................................................................. 1817
Income Tax Rates Act 1986 ..................................................................................................................... 1829
Medicare Levy Act 1986 .......................................................................................................................... 1853
A New Tax System (Goods and Services Tax) Act 1999 ....................................................................... 1861
A New Tax System (Goods and Services Tax) Regulations 2019 .......................................................... 1991
Fringe Benefits Tax Act 1986 ................................................................................................................... 2009
Fringe Benefits Tax Assessment Act 1986 ............................................................................................... 2011
Superannuation Industry (Supervision) Act 1993 .................................................................................... 2117
Superannuation Industry (Supervision) Regulations 1994 ...................................................................... 2159
Superannuation Guarantee (Administration) Act 1992 ............................................................................ 2171
International Tax Agreements Act 1953 ................................................................................................... 2199
Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974 ......................................... 2225
Taxation Administration Act 1953 ........................................................................................................... 2227
Taxation Administration Regulations 2017 .............................................................................................. 2347
Income Tax Act 1986 ............................................................................................................................... 2355
Inspector-General of Taxation Act 2003 .................................................................................................. 2357
Tax Agent Services Act 2009 ................................................................................................................... 2363
Tax Agent Services Regulations 2009 ..................................................................................................... 2395

© 2020 THOMSON REUTERS ix

KEY TAX FORMULAE
The Key Tax Formula applicable to all entities can be set out as follows:

Assessable Income
Minus
Deductions
= Taxable Income
apply Tax Rates
= Gross Tax Payable
Minus
Offsets
= Net Tax Payable
Add
Medicare Levy and Surcharge

For applicable rates, offsets and surcharges, see the Tax Rates and Tables 2020 section of this book.

© 2020 THOMSON REUTERS xi

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 BOILED LOIN OF VEAL.

If dressed with care and served with good sauces, this, when the
meat is small and white is an excellent dish, and often more
acceptable to persons of delicate habit than roast veal. Take from
eight to ten pounds of the best end of the loin, leave the kidney in
with all its fat, skewer or bind down the flap, lay the meat into cold
water, and boil it as gently as possible from two hours and a quarter
to two and a half, clearing off the scum perfectly, as in dressing the
fillet. Send it to table with well-made oyster sauce, or béchamel, or
with white sauce well flavoured with lemon-juice, and with parsley,
boiled, pressed dry, and finely chopped.
2-1/4 to 2-1/2 hours.
 STEWED LOIN OF VEAL.

Take part of a loin of veal, the chump end will do; put into a large,
thick, well-tinned iron saucepan, or into a stewpan, about a couple of
ounces of butter, and shake it over a moderate fire until it begins to
brown; flour the veal well all over, lay it into the saucepan, and when
it is of a fine, equal, light brown, pour gradually in veal broth, gravy,
or boiling water to nearly half its depth; add a little sauce, one or two
sliced carrots, a small onion, or more when the flavour is much liked,
and a bunch of parsley; stew the veal very softly for an hour or rather
more; then turn it, and let it stew for nearly or quite another hour, or
longer should it not be perfectly tender. As none of our receipts have
been tried with large, coarse veal, the cooking must be regulated by
that circumstance, and longer time allowed should the meat be of
more than moderate size. Dish the joint, skim all the fat from the
gravy, and strain it over the meat; or keep the joint hot while it is
rapidly reduced to a richer consistency. This is merely a plain family
stew.
 BOILED BREAST OF VEAL.

Let both the veal and the sweetbread be washed with exceeding
nicety, cover them with cold water, clear off the scum as it rises,
throw in a little salt, add a bunch of parsley, a large blade of mace,
and twenty white peppercorns; simmer the meat from an hour to an
hour and a quarter, and serve it covered with rich onion sauce. Send
it to table very hot. The sweetbread may be taken up when half
done, and curried, or made into cutlets, or stewed in brown gravy.
When onions are objected to, substitute white sauce and a cheek of
bacon for them, or parsley and butter, if preferred to it.
1 to 1-1/4 hour.
 TO ROAST A BREAST OF VEAL.

Let the caul remain skewered over the joint till with within half an
hour of its being ready for table: place it at a moderate distance from
a brisk fire, baste it constantly, and in about an hour and a half
remove the caul, flour the joint, and let it brown. Dish and pour
melted butter over it, and serve it with a cut lemon, and any other of
the usual accompaniments to veal. It may be garnished with fried
balls of the forcemeat (No. 1, Chapter VIII.) about the size of a
walnut.
2 to 2-1/2 hours.
 TO BONE A SHOULDER OF VEAL, MUTTON, OR LAMB.

Spread a clean cloth upon a table or

dresser, and lay the joint flat upon it, with
the skin downwards; with a sharp knife cut
off the flesh from the inner side nearly down
to the blade bone, of which detach the
edges first, then work the knife under it,
keeping it always close to the bone, and
Shoulder of Veal
using all possible precaution not to pierce
boned.
the outer skin; when it is in every part
separated from the flesh, loosen it from the
socket with the point of the knife, and remove it; or, without dividing
the two bones, cut round the joint until it is freed entirely from the
meat, and proceed to detach the second bone. That of the knuckle is
frequently left in, but for some dishes it is necessary to take it out; in
doing this, be careful not to tear the skin. A most excellent grill may
be made by leaving sufficient meat for it upon the bones of a
shoulder of mutton, when they are removed from the joint: it will be
found very superior to the broiled blade-bone of a roast shoulder,
which is so much liked by many people.
 STEWED SHOULDER OF VEAL.

(English Receipt.)
Bone a shoulder of veal, and strew the inside thickly with savoury
herbs minced small; season it well with salt, cayenne, and pounded
mace; and place on these a layer of ham cut in thin slices and freed
from rind and rust. Roll up the veal, and bind it tightly with a fillet;
roast it for an hour and a half, then simmer it gently in good brown
gravy for five hours; add forcemeat balls before it is dished; skim the
fat from the gravy, and serve it with the meat. This receipt, for which
we are indebted to a correspondent on whom we can depend, and
which we have not therefore considered it necessary to test
ourselves, is for a joint which weighs ten pounds before it is boned.
 ROAST NECK OF VEAL.

The best end of the neck will make an excellent roast. A forcemeat
may be inserted between the skin and the flesh, by first separating
them with a sharp knife; or the dish may be garnished with the
forcemeat in balls. From an hour and a half to two hours will roast it.
Pour melted butter over it when it is dished, and serve it like other
joints. Let it be floured when first laid to the fire, kept constantly
basted, and always at a sufficient distance to prevent its being
scorched.
1-1/2 to 2 hours.
For the forcemeat, see No. 1, Chapter VIII. From 8 to 10 minutes
will fry the balls.
 NECK OF VEAL À LA CRÊME.

(Or Au Béchamel.)
Take the best end of a neck of white and well-fed veal, detach the
flesh from the ends of the bones, cut them sufficiently short to give
the joint a good square form, fold and skewer the skin over them,
wrap a buttered paper round the meat, lay it at a moderate distance
from a clear fire, and keep it well basted with butter for an hour and a
quarter; then remove the paper and continue the basting with a pint,
or more, of béchamel or of rich white sauce, until the veal is
sufficiently roasted, and well encrusted with it. Serve some béchamel
under it in the dish, and send it very hot to table. For variety, give the
béchamel in making it a high flavour of mushrooms, and add some
small buttons stewed very white and tender, to the portion reserved
for saucing the joint.
2 to 2-1/4 hours.
 VEAL GOOSE.

(City of London receipt.)

“This is made with the upper part of the flank of a loin of veal (or
sometimes that of the fillet) covered with a stuffing of sage and
onions, then rolled, and roasted or broiled. It is served with brown
gravy and apple sauce, is extremely savoury, and has many
admirers.” We transcribe the exact receipt for this dish, which was
procured for us from a house in the city, which is famed for it. We
had it tested with the skin of the best end of a fine neck of veal, from
which it was pared with something more than an inch depth of the
flesh adhering to it. It was roasted one hour, and answered
extremely well. It is a convenient mode of dressing the flank of the
veal for eaters who do not object to the somewhat coarse savour of
the preparation. When the tendrons or gristles of a breast, or part of
a breast of veal, are required for a separate dish, the remaining
portion of the joint may be dressed in this way after the bones have
been taken out; or, without removing them, the stuffing may be
inserted under the skin.
 KNUCKLE OF VEAL EN RAGOUT.

Cut in small thick slices the flesh of a knuckle of veal, season it

with a little fine salt and white pepper, flour it lightly, and fry it in
butter to a pale brown, lay it into a very clean stewpan or saucepan,
and just cover it with boiling water; skim it clean, and add to it a
faggot of thyme and parsley, the white part of a head of celery, a
small quantity of cayenne, and a blade or two of mace. Stew it very
softly from an hour and three quarters to two hours and a half.
Thicken and enrich the gravy if needful with rice-flour and mushroom
catsup or Harvey’s sauce, or with a large teaspoonful of flour, mixed
with a slice of butter, a little good store-sauce and a glass of sherry
or Madeira. Fried forcemeat balls of No. 1, Chapter VIII. may be
added at pleasure. With an additional quantity of water, or of broth
(made with the bones of the joint), a pint and a half of young green
peas stewed with the veal for an hour will give an agreeable variety
of this dish.
 BOILED KNUCKLE OF VEAL.

After the joint has been trimmed and well washed, put it into a
vessel well adapted to it in size, for if it be very large, so much water
will be required that the veal will be deprived of its flavour; it should
be well covered with it, and very gently boiled until it is perfectly
tender in every part, but not so much done as to separate from the
bone. Clear off the scum with scrupulous care when the simmering
first commences, and throw in a small portion of salt; as this, if
sparingly used, will not redden the meat, and will otherwise much
improve it. Parsley and butter is usually both poured over, and sent
to table with a knuckle of veal, and boiled bacon also should
accompany it. From the sinewy nature of this joint, it requires more
than the usual time of cooking, a quarter of an hour to the pound not
being sufficient for it.
Veal 6 to 7 lbs.: 2 hours or more.
 KNUCKLE OF VEAL WITH RICE.

Pour over a small knuckle of veal rather more than sufficient water
to cover it; bring it slowly to a boil; take off all the scum with great
care, throw in a teaspoonful of salt, and when the joint has simmered
for about half an hour, throw in from eight to twelve ounces of well
washed rice, and stew the veal gently for an hour and a half longer,
or until both the meat and rice are perfectly tender. A seasoning of
cayenne and mace in fine powder with more salt, should it be
required, must be added twenty or thirty minutes before they are
served. For a superior stew good veal broth may be substituted for
the water.
Veal, 6 lbs.; water, 3 to 4 pints; salt, 1 teaspoonful: 30 to 40
minutes. Rice, 8 to 12 oz.: 1-1/2 hour.
Obs.—A quart or even more of full grown green peas added to the
veal as soon as the scum has been cleared off will make a most
excellent stew. It should be well seasoned with white pepper, and the
mace should be omitted. Two or three cucumbers, pared and freed
from the seeds, may be sliced into it when it boils, or four or five
young lettuces shred small may be added instead. Green onions
also, when they are liked, may be used to give it flavour.
 SMALL PAIN DE VEAU, OR, VEAL CAKE.

Chop separately and very fine, a pound and a quarter of veal quite
free from fat and skin, and six ounces of beef kidney-suet; add a
teaspoonful of salt, a full third as much of white pepper and of mace
or nutmeg, with the grated rind of half a lemon, and turn the whole
well together with the chopping-knife until it is thoroughly mixed; then
press it smoothly into a small round baking dish, and send it to a
moderate oven for an hour and a quarter. Lift it into a clean hot dish,
and serve it plain, or with a little brown gravy in a tureen. Three
ounces of the lean of a boiled ham minced small, will very much
improve this cake, of which the size can be increased at will, and
proportionate time allowed for dressing it. If baked in a hot oven, the
meat will shrink to half its proper size, and be very dry. When done, it
should be of a fine light brown, and like a cake in appearance.
Veal, 1-1/4 lb.; beef-suet, 6 oz.; salt, 1 teaspoonful; pepper and
mace, or nutmeg, 3/4 teaspoonful each; rind of 1/2 lemon; ham
(when added) 3 oz.; baked 1-1/4 hour.
 BORDYKE VEAL CAKE.

(Good.)
Take a pound and a half of veal perfectly clear of fat and skin, and
eight ounces of the nicest striped bacon; chop them separately, then
mix them well together with the grated rind of a small lemon, half a
teaspoonful of salt, a fourth as much of cayenne, the third part of a
nutmeg grated, and a half-teaspoonful of freshly pounded mace
When it is pressed into the dish, let it be somewhat higher in the
centre than at the edge; and whether to be served hot or cold, lift it
out as soon as it comes from the oven, and place it on a strainer that
the fat may drain from it; it will keep many days if the under side be
dry. The bacon should be weighed after the rind, and any rust it may
exhibit, have been trimmed from it. This cake is excellent cold, better
indeed than the preceding one; but slices of either, if preferred hot,
may be warmed through in a Dutch oven, or on the gridiron, or in a
few spoonsful of gravy. The same ingredients made into small cakes,
well floured, and slowly fried from twelve to fifteen minutes, then
served with gravy made in the pan as for cutlets, will be found
extremely good.
Veal, 1-1/2 lb.; striped bacon, 8 oz.; salt and mace, 1 teaspoonful
each; rind of lemon, 1; third of 1 nutmeg; cayenne, 4 grains; baked
1-1/4 to 1-1/2 hour.
 FRICANDEAU OF VEAL. (ENTRÉE).

French cooks always prefer for this dish, which is a common one
in their own country, that part of the fillet to which the fat or udder is
attached;[76] but the flesh of the finer part of the neck or loin, raised
clear from the bones, may be made to answer the purpose nearly or
quite as well, and often much more conveniently, as the meat with us
is not divided for sale as in France; and to purchase the entire fillet
for the sake of the fricandeau would render it exceedingly expensive.
Lay the veal flat upon a table or dresser, with the skin uppermost,
and endeavour, with one stroke of an exceedingly sharp knife, to
clear this off, and to leave the surface of the meat extremely smooth;
next lard it thickly with small lardoons, as directed for a pheasant
(page 181), and make one or two incisions in the underside with the
point of a knife, that it may the better imbibe the flavour of the
seasonings. Take a stewpan, of sufficient size to hold the fricandeau,
and the proper quantity of vegetables compactly arranged, without
much room being left round the meat. Put into it a couple of large
carrots, cut in thick slices, two onions of moderate size, two or three
roots of parsley, three bay leaves, two small blades of mace, a
branch or two of lemon thyme, and a little cayenne, or a saltspoonful
of white peppercorns. Raise these high in the centre of the stewpan,
so as to support the meat, and prevent its touching the gravy. Cover
them with slices of very fat bacon, and place the fricandeau gently
on them; then pour in as much good veal broth, or stock, as will
nearly cover the vegetables without reaching to the veal. A calf’s
foot, split in two, may with advantage be laid under them in the first
instance. Stew the fricandeau very gently for upwards of three hours,
or until it is found to be extremely tender when probed with a fine
skewer or a larding-pin. Plenty of live embers must then be put on
the lid of the stewpan for ten minutes or a quarter of an hour, to
render the lardoons firm. Lift out the fricandeau and keep it hot;
strain and reduce the gravy very quickly, after having skimmed off
every particle of fat; glaze the veal, and serve it on a ragout of sorrel,
cucumbers, or spinach. This, though rather an elaborate receipt, is
the best we can offer to the reader for a dish, which is now almost as
fashionable with us as it is common on the Continent. Some English
cooks have a very summary method of preparing it; they merely lard
and boil the veal until they can “cut it with a spoon.” then glaze and
serve it with “brown gravy in the dish.” This may be very tolerable
eating, but it will bear small resemblance to the French fricandeau.
76. Called by them the noix.
3-1/2 to 4 hours.
 SPRING-STEW OF VEAL.

Cut two pound of veal, free from fat, into small half-inch thick
cutlets; flour them well, and fry them in butter with two small
cucumbers sliced, sprinkled with pepper, and floured, one moderate
sized lettuce, and twenty-four green gooseberries cut open
lengthwise and seeded. When the whole is nicely browned, lift it into
a thick saucepan, and pour gradually into the pan half a pint, or
rather more, of boiling water, broth, or gravy. Add as much salt and
pepper as it requires. Give it a minute’s simmer, and pour it over the
meat, shaking it well round the pan as this is done. Let the veal stew
gently from three quarters of an hour to an hour. A bunch of green
onions cut small may be added to the other vegetables if liked; and
the veal will eat better, if slightly seasoned with salt and pepper
before it is floured; a portion of fat can be left on it if preferred.
Veal 2 lbs.; cucumbers, 2; lettuce, 1; green gooseberries, 24;
water or broth, 1/2 pint or more: 3/4 to 1 hour.
 NORMAN HARRICO.

Brown in a stewpan or fry lightly, after having sprinkled them with

pepper, salt, and flour, from two to three pounds of veal cutlets. If
taken from the neck or loin, chop the bones very short, and trim
away the greater portion of the fat. Arrange them as flat as they can
be in a saucepan; give a pint of water a boil in the pan in which they
have been browned, and pour it on them; add a small faggot of
parsley, and, should the flavour be liked, one of green onions also.
Let the meat simmer softly for half an hour; then cover it with small
new potatoes which have had a single boil in water, give the
saucepan a shake, and let the harrico stew very gently for another
half hour, or until the potatoes are quite done, and the veal is tender.
When the cutlets are thick and the potatoes approaching their full
size, more time will be required for the meat, and the vegetables
may be at once divided: if extremely young they will need the
previous boil. Before the harrico is served, skim the fat from it, and
add salt and pepper should it not be sufficiently seasoned. A few bits
of lean ham, or shoulder of bacon browned with the veal, will much
improve this dish, and for some tastes, a little acid will render it more
agreeable. Very delicate pork chops may be dressed in the same
way. A cutlet taken from the fillet and freed from fat and skin,
answers best for this dish. Additional vegetables, cooked apart, can
be added to it after it is dished. Peas boiled very green and well
drained, or young carrots sliced and stewed tender in butter, are both
well suited to it.
Veal, 2 to 3 lbs.; water (or gravy), 1 pint; new potatoes 1-1/2 to 2
lbs.; faggot, parsley, and green onions: 1 hour or more.
 PLAIN VEAL CUTLETS.

Take them if possible free from bone, and after having trimmed
them into proper shape, beat them with a cutlet-bat or paste-roller
until the fibre of the meat is thoroughly broken; flour them well to
prevent the escape of the gravy, and fry them from twelve to fifteen
minutes over a fire which is not sufficiently fierce to burn them before
they are quite cooked through: they should be of a fine amber brown,
and perfectly done. Lift them into a hot dish, pour the fat from the
pan, throw in a slice of fresh butter, and when it is melted, stir or
dredge in a dessertspoonful of flour; keep these shaken until they
are well-coloured, then pour gradually to them a cup of gravy or of
boiling water; add pepper, salt, a little lemon-pickle or juice, give the
whole a boil, and pour it over the cutlets: a few forcemeat balls fried
and served with them, is usually a very acceptable addition to this
dish, even when it is garnished or accompanied with rashers of ham
or bacon. A morsel of glaze, or of the jelly of roast meat, should
when at hand be added to the sauce, which a little mushroom
powder would further improve: mushroom sauce, indeed, is
considered by many epicures, as indispensable with veal cutlets. We
have recommended in this one instance that the meat should be
thoroughly beaten, because we find that the veal is wonderfully
improved by the process, which, however, we still deprecate for
other meat.
12 to 15 minutes.
VEAL CUTLETS A L’INDIENNE, OR INDIAN FASHION. (ENTRÉE.)

Mix well together four ounces of very fine stale bread-crumbs, a

teaspoonful of salt, and a tablespoonful of the best currie powder.
Cut down into small well-shaped cutlets or collops, two pounds of
veal free from fat, skin, or bone; beat the slices flat, and dip them
first into some beaten egg-yolks, and then into the seasoned
crumbs; moisten them again with egg, and pass them a second time
through bread-crumbs. When all are ready, fry them in three or four
ounces of butter over a moderate fire, from twelve to fourteen
minutes. For sauce, mix smoothly with a knife, a teaspoonful of flour
and an equal quantity of currie-powder, with a small slice of butter;
shake these in the pan for about five minutes, pour to them a cup of
gravy or boiling water, add salt and cayenne if required and the
strained juice of half a lemon; simmer the whole till well flavoured,
and pour it round the cutlets. A better plan is, to have some good
currie sauce ready prepared to send to table with this dish; which
may likewise be served with only well-made common cutlet gravy,
from the pan, when much of the pungent flavour of the currie-powder
is not desired.
Bread-crumbs, 4 oz.; salt, 1 teaspoonful; currie powder, 1
tablespoonful; veal, 2 lbs.: 12 to 14 minutes.
Obs.—These cutlets may be broiled; they should then be well
beaten first, and dipped into clarified butter instead of egg before
they are passed through the curried seasoning.