Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (15 of 2019)

Schedule 1   AMIT technical amendments

Taxation Administration Act 1953

26   Subsection 12-405(2) in Schedule 1 (method statement, step 2, before paragraph (a))

Insert:

(aa) increasing the net income by any amounts to which subsection (2A) or (2B) applies for the income year; and