Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 3   Simplified Imputation System

Part 2   Miscellaneous consequential and technical amendments

Taxation Administration Act 1953

108   Section 360-115 in Schedule 1

Omit "This section covers a *tax offset to which you are entitled because of a provision of the Income Tax Assessment Act 1936 listed in the table.", substitute:

This section covers a *tax offset to which you are entitled because of:

(a) section 207-45 of the Income Tax Assessment Act 1997, but only so far as it applies in relation to a person as a beneficiary of a trust; or

(b) a provision of the Income Tax Assessment Act 1936 listed in the table.