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
2 Subparagraph 15(2)(a)(i)
Repeal the subparagraph, substitute:
(i) the amount ascertained by applying the second resident personal tax rate to that eligible taxable income; or