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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 197 - REG 7
7. Regulation 151 (Rebate in respect of certain pensions)
7.1 Paragraph 151 (7) (b): Omit the paragraph, substitute:
"(b) the pension payments were exempt payments under Subdivision 52- A or 52-B
of the Income Tax Assessment Act 1997;".
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