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Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS  

Division 11 - Particular kinds of non-assessable income    View history reference

Subdivision 11-A - Lists of classes of exempt income    View history reference

SECTION 11-1  

11-1  Overview  

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Ordinary income or statutory income which is exempt from income tax can be divided into 2 main classes:


(a) ordinary or statutory income of entities that are exempt, no matter what kind of ordinary or statutory income they have (see table in section 11-5 );


(b) ordinary or statutory income of a kind that is exempt (see table in section 11-15 ).
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(c) (Repealed by No 12 of 2012)
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