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
256 Paragraph 214-105(1)(b)
Omit "received a *refund of income tax", substitute "*received a refund of income tax".