Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 10 Streamlining concessions for Australian films and Australian film production
Part 2 Consequential and other amendments
Income Tax Assessment Act 1997
7 Subsection 36-17(5) (example)
Omit "subject to the refundable tax offset rules in Division 67", substitute "stated in Division 67 to be subject to the refundable tax offset rules".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).