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

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

2   Consequential amendment of the Income Tax Assessment Act 1936

4   Paragraph 221YBA(2)(b)

Repeal the paragraph, substitute:

(b) the above-average special professional income included in the taxpayer's taxable income under section 405-15 of the Income Tax Assessment Act 1997.