Income Tax (Transitional Provisions) Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-3 - CORE PROVISIONS  

Division 6 - Assessable income and exempt income  

SECTION 6-20  

6-20   Exempt income for income years before 1997-98  
For the 1996-97 income year or an earlier income year, exempt income means income which is exempt from tax and includes income which is not assessable income.