A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 3   Income Tax Assessment Act 1997

Part 1   General

53   Subsection 995-1(1) (at the end of the definition of assessable income )

Add (before the note):

For the effect of GST-related amounts on assessable income, see Division 17.

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