Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)

Schedule 2   Zone tax offset

Income Tax Assessment Act 1936

1   Paragraph 79A(2)(b)

Omit "if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income", substitute "if the taxpayer is a resident of Zone A (but not of the special area in Zone A or of the special area in Zone B) in the year of income".