INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision A - General  

SECTION 81  

81   SOCIAL SERVICES CONTRIBUTIONS  
Notwithstanding anything contained in this Division, a deduction shall not be allowed under this Division in respect of an amount paid as contribution under the Social Services Contribution Act 1945 , or under that Act as amended.

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