INCOME TAX (TRANSITIONAL PROVISIONS) 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  

SECTION 52-1   52-1   Application of Division 52 of the Income Tax Assessment Act 1997  


Division 52 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.



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