Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)

Schedule 2   Low-income taxpayer rebate

Income Tax Assessment Act 1997

5   At the end of subsection 63-10(1)

Add:

Note 6: Rules about applying the rebate for certain low-income taxpayers are set out in subsection 159N(4) of the Income Tax Assessment Act 1936.