INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1AA - Exemption from income tax: payments under the Social Security Act 1991 and the Veterans' Entitlements Act 1986, and similar payments  

Subdivision AA - Application of this Division  

SECTION 24   APPLICATION OF THIS DIVISION  

24(1)   [Provisions cut off from 1997/98]  

This Division (except Subdivision BA ) does not apply to an assessment for the 1997-98 year of income or a later year of income.

Note:

For the law applying to the 1997-98 year of income and later years of income, see Divisions 52 , 53 and 55 of the Income Tax Assessment Act 1997 .

24(2)   [Provisions cut off from 1998/99]  

Subdivision BA does not apply to an assessment for the 1998-99 year of income or a later year of income.

Note:

For the law applying to the 1998-99 year of income and later years of income, see Subdivision 52-F of the Income Tax Assessment Act 1997 .