Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 3 Non-assessable non-exempt income
Income Tax Assessment Act 1936
13 Paragraph 23AI(1)(d)
Omit "that amount is not so included, to the extent of the debit", substitute "that amount is not assessable income, and is not exempt income, to the extent of the debit".
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