Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (47 of 2018)
Schedule 1 Low and Middle Income tax offset and Low Income tax offset
Part 3 Amendments on 1 July 2024
Division 1 Repeals etc.
Taxation Administration Act 1953
18 Old law continues for relevant income years
Despite the repeals and amendments by this Division, the provisions repealed or amended by this Division continue to apply, in relation to assessments for the 2021-22 income year or an earlier income year, as if those repeals and amendments had not happened.