Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 2 Miscellaneous consequential and technical amendments
Taxation Administration Act 1953
108 Section 360-115 in Schedule 1
Omit "This section covers a *tax offset to which you are entitled because of a provision of the Income Tax Assessment Act 1936 listed in the table.", substitute:
This section covers a *tax offset to which you are entitled because of:
(a) section 207-45 of the Income Tax Assessment Act 1997, but only so far as it applies in relation to a person as a beneficiary of a trust; or
(b) a provision of the Income Tax Assessment Act 1936 listed in the table.
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