Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 26.97

National Disability Insurance Scheme expenditure

    A participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) cannot deduct under this Act a loss or outgoing to the extent the loss or outgoing is funded (including funded by way of reimbursement) by an * NDIS amount the participant * derives.


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