Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 4 Mature age worker tax offset
Income Tax Assessment Act 1997
8 Section 45-375 in Schedule 1 (method statement, step 1, after paragraph (a))
Insert:
(aaa) Subdivision 61-K of the Income Tax Assessment Act 1997 (for mature age workers); or