Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 3 Asterisking amendments
Income Tax Assessment Act 1997
237 Subsection 960-275(1) (formula)
Repeal the formula, substitute:
Sum of the *index numbers for the *quarters in the year ending on 31 March just before the start of the relevant *financial year / Sum ofthe *index numbers for the *quarters in the year ending on the previous 31 March
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