Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
SECTION 52-1
What this Division is about
View history note
Hide history noteCertain payments made under various Acts are wholly or partly exempt from income tax. This Division tells you if a payment is exempt and how much is exempt.
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