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 Act 1997
6 Section 13-1 (table item headed "low income earner")
Omit:
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general |
159N |
substitute:
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general |
Subdivision 61-D |
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tax offset for 2021-22 income year and earlier income years |
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