s 52-1
In forceApplication of Division 52 of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-15Non‑assessable income
Division 52Certain pensions, benefits and allowances are exempt from income tax
52-1 Application of Division 52 of the Income Tax Assessment Act 1997
Division 52 of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years.
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