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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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