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    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    For general tax information and to download publications and rulings, visit www.ato.gov.au

    For more information about interest on early payments, overpayments and delayed refunds, phone the Personal Infoline on 13 28 61.

    Last modified: 27 Jun 2007QC 27894