Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 (162 of 2015)
Schedule 2 Zone tax offset
Income Tax Assessment Act 1936
1 Paragraph 79A(2)(b)
Omit "if the taxpayer is a resident of Zone A in the year of income but has not resided or actually been in the special area in Zone A or the special area in Zone B during any part of the year of income", substitute "if the taxpayer is a resident of Zone A (but not of the special area in Zone A or of the special area in Zone B) in the year of income".
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