Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 3   Asterisking amendments

Income Tax Assessment Act 1997

241   Subsection 960-285(3A) (formula)

Repeal the formula, substitute:

*Index number mentioned in subsection (6) for the *quarter ending on the 31 December just before the start of the relevant income year or *financial year / *Index number mentioned in subsection (6) for the *quarter ending on 31 December 2008