Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
58 Subsection 221A(1) (definition of salary or wages)
Omit “Division 1AA of Part III”, substitute “Subdivision BA of Division 1AA of Part III of this Act or Division 52, 53 or 55 of the Income Tax Assessment Act 1997”.
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