Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1936
396 Subsection 159ZR(1) (paragraph (b) of the definition of normal taxable income )
Repeal the paragraph, substitute:
(b) the taxable income were reduced by any above-average special professional income included in the taxable income under section 405-15 of the Income Tax Assessment Act 1997; and