INCOME TAX ASSESSMENT ACT 1997
[ CCH Note: Subdiv 61-I will be repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.]
The amount of your *tax offset under sections 61-355 and 61-440 for an income year is the amount (rounded up to the nearest whole dollar) worked out using the formula:
Total of the entitlement days
has the meaning given by section 61-420 .
total of the entitlement days
has the meaning given by section 61-425 .