Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 6   Tax offset for Medicare levy surcharge (lump sum payments in arrears)

Taxation Administration Act 1953

10   Section 45-340 in Schedule 1 (method statement, step 1, after paragraph (d))

Insert:

(da) Subdivision 61-L of the Income Tax Assessment Act 1997 (tax offset for Medicare levy surcharge (lump sum payments in arrears)); or