Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 10   Technical corrections and amendments

Part 2   Technical corrections and amendments commencing otherwise than on Royal Assent

Income Tax Assessment Act 1997

255   Paragraph 214-45(2)(a)

Omit "receives a *refund of income tax", substitute "*receives a refund of income tax".