Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 3   Asterisking amendments

Income Tax Assessment Act 1997

238   Subsection 960-275(1A) (formula)

Repeal the formula, substitute:

*Index number for the *quarter ending on 31 March just before the start of the relevant income year / *Index number for the *quarter ending on the previous 31 March