Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 1   25% entrepreneurs' tax offset

Taxation Administration Act 1953

12   Section 45-340 in Schedule 1 (before paragraph (a) of step 1 of the method statement)

Insert:

(aaa) Subdivision 61-J of the Income Tax Assessment Act 1997 (the 25% entrepreneurs' tax offset); or