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INCOME TAX ASSESSMENT AMENDMENT (CAPITAL GAINS) ACT 1986 No. 52 of 1986 - SECT 18
Rebates for dependants
18. Section 159J of the Principal Act is amended by inserting before
paragraph (a) of the definition of "separate net income" in sub-section (6)
the following paragraph:
"(aa) includes any amount that is included in the assessable income of the
dependant by Part IIIA;".
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