Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

8   Above-average special professional income (new Division 405)

3   Consequential amendment of the Income Tax Rates Act 1986

10   Subsection 3(1) (definition of abnormal income amount)

Omit "the abnormal income amount (if any) included in the taxable income of the taxpayer of the year of income as specified in section 158L of the Assessment Act", substitute "any above-average special professional income included in the taxpayer's taxable income for the year of income under section 405-15 of the Income Tax Assessment Act 1997".