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

Schedule 4   Mature age worker tax offset

Income Tax Assessment Act 1997

9   Application of item 8

The amendment made by item 8 applies in relation to the calculation of an entity's adjusted assessed tax for a variation year that is the first income year starting on or after 1 July 2004 or a later income year.