Tax Law Improvement Act 1997 (121 of 1997)
Schedule 2 Assessable income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
29 Subsection 159ZR(1) (paragraph (a) of the definition of salary or wages)
After section 26AC, insert of this Act or section 15-3 of the Income Tax Assessment Act 1997.
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