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並前往http://classic.austlii.edu.au/au/legis/cth/num_reg_es/itsr1997n275378.html

INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 NO ...

INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 NO. 275. EXPLANATORY STATEMENT. STATUTORY RULES 1997 No. 275. Issued by the Authority of the Assistant Treasurer.

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