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COMMONWEALTHAct
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s 8-3

Deductions for income years before 1997‑98

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Chapter 1Introduction and core provisions
Part 1-3Core Provisions
Division 8Deductions

8-3 Deductions for income years before 1997‑98

For the 1996‑97 income year or an earlier income year, deduction means a deduction allowable under the Income Tax Assessment Act 1936.

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