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
8 Subparagraph 221YDA(2)(a)(iii)
Repeal the subparagraph, substitute:
(iii) the taxpayer's taxable professional income and average taxable professional income for the year of income for the purposes of Division 405 of the Income Tax Assessment Act 1997 (which deals with above-average special professional income) were those amounts as shown in the statement; and
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