Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 3 Family tax initiative
Income Tax Assessment Act 1936
3 Subsection 23AG(3) (at the end of the definition of notional gross tax )
Add:
and (c) Division 5 of Part II of theIncome Tax Rates Act 1986 did not apply in relation to the taxpayer.