INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

Subdivision 61-M - Education expenses tax offset  

Entitlement to education expenses tax offset

SECTION 61-620   61-620   Eligibility in respect of another individual  
(Repealed by No 109 of 2014)


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