s 55-1
In forceApplication of Division 55 of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-15Non‑assessable income
Division 55Payments that are not exempt from income tax
55-1 Application of Division 55 of the Income Tax Assessment Act 1997
Division 55 of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years.
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