Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)
Schedule 2 Low-income taxpayer rebate
Income Tax Assessment Act 1997
4 Subsection 63-10(1) (after table item 15)
Insert:
17 |
*Tax offset under section 159N of the Income Tax Assessment Act 1936 (rebate for certain low-income taxpayers) |
You cannot get a refund of it, you cannot transfer it and you cannot carry it forward to a later income year |
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).