Treasury Laws Amendment (Personal Income Tax Plan) Act 2018 (47 of 2018)
Schedule 1 Low and Middle Income tax offset and Low Income tax offset
Part 2 Related amendments
Taxation Administration Act 1953
9 Section 45-375 in Schedule 1 (method statement, step 1, before paragraph (a))
Insert:
(aa) section 61-110 of the Income Tax Assessment Act 1997 (the Low Income tax offset); or
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