Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)

Schedule 4   Mature age worker tax offset

Income Tax Assessment Act 1997

5   Application of items 1 to 4

The amendments made by items 1 to 4 apply to assessments for the 2004-2005 income year and later income years.

Taxation Administration Act 1953