Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 4   25% entrepreneurs' tax offset

Income Tax Assessment Act 1997

7   Subsection 61-520(2) (at the end of step 5 of the method statement)

Add:

Note: If you are an individual, section 61-523 may reduce the amount of the tax offset.