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COMMONWEALTHAct
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s 25-50

Application of section 25‑90 of the Income Tax Assessment Act 1997

In force
Chapter 2Liability rules of general application
Part 2-5Rules about deductibility of particular kinds of amounts
Division 25Some amounts you can deduct

25-50 Application of section 25‑90 of the Income Tax Assessment Act 1997

Section 25‑90 (which is about deductions relating to foreign exempt income) of the Income Tax Assessment Act 1997 applies to an amount incurred in an income year that begins on or after 1 July 2001.

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