Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 11   Technical amendments

Part 7   Amendments commencing on Royal Assent

Income Tax Rates Act 1986

148   Paragraph 12(7)(a) (definition of B )

Omit "or credit", substitute ", credit or other tax offset (as defined in the Income Tax Assessment Act 1997)".