Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 2 General amendments
Income Tax Rates Act 1986
220 At the end of section 15
Add:
(8) The non-resident phase-out limit is the following amount rounded down to the nearest dollar:
(($416 x (66% - Lowest rate in the table in Part II of Schedule 7)) / (66% - Highest rate in the table in Part II of Schedule 7))