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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 6.20

Exempt income for income years before 1997-98

                   For the 1996-97 income year or an earlier income year, exempt income means income which is exempt from tax and includes income which is not assessable income.


 

Table of sections

8-2            Effect of this Division

8-3            Deductions for income years before 1997-98

8-10          No double deductions for income year before 1997-98 and income year after 1996-97


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