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Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 52 - Certain pensions, benefits and allowances are exempt from income tax    View history reference

Subdivision 52-D - Exempt payments made by the Commonwealth to reimburse certain expenditure  

SECTION 52-120  

52-120  Child care assistance and child care rebate are exempt  

(Repealed by No 83 of 1999)


 



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