Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-1 - ASSESSABLE INCOME

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Division 20 - Amounts included to reverse the effect of past deductions

Guide to Division 20

SECTION 20-1 What this Division is about

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This Division includes amounts in your assessable income to reverse the effect of certain kinds of deductions.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
20-5	Other provisions that reverse the effect of deductions