Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 7 Consolidating the dependency tax offsets
Part 2 Other amendments
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
Insert:
adjusted taxable income for offsets means adjusted taxable income for rebates within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936.
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