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

19   Subsections 61-110(1) and (2)

Omit "the 2022-23 income year or a later income year", substitute "the 2020-21 income year or a later income year".