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.
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