Tax Laws Amendment (Income Tax Rates) Act 2012 (60 of 2012)

Schedule 1  

Part 1   Amendments applying from the 2012-13 year of income

Income Tax Rates Act 1986

1   Subsection 3(1)

Insert:

second resident personal tax rate means the rate mentioned in item 2 of the table in clause 1 of Part I of Schedule 7.