Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 4   Refundable tax offset rules

Income Tax Assessment Act 1997

4   At the end of subsection 67-25(2)

Add:

Note: Subsection 61-335(4) deals with tax offsets for trustees who are assessed and liable to pay tax under section 98 of the Income Tax Assessment Act 1936.