Business Services Wage Assessment Tool Payment Scheme (Consequential Amendments) Act 2015 (112 of 2015)

Schedule 1   Amendments

Income Tax Assessment Act 1936

2   At the end of section 159ZR

Add:

(2) This Subdivision applies in relation to a BSWAT payment amount as if:

(a) the BSWAT payment amount were an eligible lump sum accrued wholly in an earlier year or years of income; and

(b) the wages by reference to which the BSWAT payment amount was worked out were eligible income accrued in the year of income to which the wages relate.