INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-D - Exempt payments made by the Commonwealth to reimburse certain expenditure  

SECTION 52-120   52-120   Child care assistance and child care rebate are exempt  
(Repealed by No 83 of 1999)


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