Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1936
35 Section 128D
Omit "shall not be included in the assessable income of a person", substitute "is not assessable income and is not exempt income of a person".
Note: The heading to section 128D is replaced by the heading " Certain income not assessable ".