Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (47 of 2018)
Schedule 1 Low and Middle Income tax offset and Low Income tax offset
Part 2 Related amendments
Income Tax Assessment (1936 Act) Regulation 2015
3 Section 4 (definition of 159N rebate reduction rate)
Repeal the definition, substitute:
159N rebate reduction rate means 0.015.