Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)
Schedule 2 Low-income taxpayer rebate
Income Tax Assessment Act 1997
5 At the end of subsection 63-10(1)
Add:
Note 6: Rules about applying the rebate for certain low-income taxpayers are set out in subsection 159N(4) of the Income Tax Assessment Act 1936.
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