Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 11 Technical amendments
Part 7 Amendments commencing on Royal Assent
Income Tax Rates Act 1986
150 Paragraph 12(8)(a) (definition of B )
Omit "or credit", substitute ", credit or other tax offset (as defined in the Income Tax Assessment Act 1997)".