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 2 Other amendments
Income Tax Assessment Act 1997
20 Application of amendments
The amendments made by this Division apply in relation to assessments for the 2022-23 income year or a later income year.