Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 2 Technical corrections and amendments commencing otherwise than on Royal Assent
Income Tax Assessment Act 1997
254 Paragraph 214-45(1)(a)
Omit "receives a *refund of income tax", substitute "*receives a refund of income tax".