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SOCIAL SECURITY ACT 1991 No. 46, 1991 - SECT 1099
Superannuation pensions
1099. For the purpose of working out the annual rate of ordinary income of a
person from a superannuation pension, the person is to be taken to receive
from that pension each year an amount worked out by reducing the amount
payable each year by the deductible amount in relation to the superannuation
pension.
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