Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 9
Part 2 Income Tax Assessment Act 1936
10 At the end of paragraph 221YCAA(2)(m)
Add:
Note: A reference in this Act to rebates generally also includes a reference to a tax offset under the Income Tax Assessment Act 1997: see section 160ADA of this Act.
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