Tax Laws Amendment (Income Tax Rates) Act 2012 (60 of 2012)

Schedule 1  

Part 1   Amendments applying from the 2012-13 year of income

Income Tax Rates Act 1986

4   Subparagraph 15(4)(c)(i)

Repeal the subparagraph, substitute:

(i) the amount ascertained by applying the second resident personal tax rate to the amount of the eligible part of that share; or