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

Taxation Administration Act 1953

9   Section 45-375 in Schedule 1 (method statement, step 1, before paragraph (a))

Insert:

(aa) section 61-110 of the Income Tax Assessment Act 1997 (the Low Income tax offset); or