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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.120
Payments of travelling expenses and pharmaceutical supplement are exempt
(1) A payment made to you under Part 3 (travelling
expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from
income tax.
(2) A payment of pharmaceutical supplement made to you under
Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt
from income tax.
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