Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 3 Amendment of income tests
Income Tax Assessment Act 1936
40 Subsection 160AAAA(3)
Omit “taxpayer has a taxable income for the year of income”, substitute “taxpayer’s rebate income for the year of income is”.
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