Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 55
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Payments that are not exempt from income tax
SECTION 55-1
What this Division is about
View history note
Hide history noteA variety of payments are not exempt from income tax even though they are similar in nature to payments that are wholly or partly exempt under this Part.
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