A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 3 Income Tax Assessment Act 1997
Part 1 General
53 Subsection 995-1(1) (at the end of the definition of assessable income )
Add (before the note):
For the effect of GST-related amounts on assessable income, see Division 17.
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