Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (92 of 2020)
Schedule 1 Accelerating the Personal Income Tax Plan
Part 3 Low Income tax offset
Income Tax Assessment Act 1997
18 Section 13-1 (table item headed "low income earner")
Omit:
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tax offset for 2021-22 income year and earlier income years |
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