Division 52 of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years. ## Division 53 Various exempt payments ## 53‑1 Application of Division 53 of the I 53‑1 Application of Division 53 of the Income Tax Assessment Act 1997

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Division Div 52 - Income Tax (Transitional Provisions) Act 1997 - of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years. — Zoe