‑1 What this Division is about
This Division includes amounts in your assessable income to reverse the effect of certain kinds of deductions. Table of sections 20‑5 Other provisions that reverse the effect of deductions
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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