Commonwealth Consolidated ActsThe Income Tax Assessment Act 1997 , as originally enacted, applies to assessments for the 1997‑98 income year and later income years.
Note: For the application of amendments of that Act (including new provisions inserted in it), see the Acts making the amendments.
Table of sections 6‑2
Effect of this Division 6‑3
Assessable income for income years before 1997‑98 6‑20 Exempt income
for income years before 1997‑98
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