Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-1
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ASSESSABLE INCOME
Your assessable income includes an * accrued leave transfer payment that you receive.
Division 15
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Some items of assessable income
Operative provisions
SECTION 15-5
15-5
Accrued leave transfer payments
Your assessable income includes an * accrued leave transfer payment that you receive.
To find out if the payment is deductible to the payer, see section 26-10.
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