Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 11 Technical amendments
Part 7 Amendments commencing on Royal Assent
Income Tax Rates Act 1986
152 Subsections 23(5) and (6)
Omit "or credit", substitute ", credit or other tax offset (as defined in the Income Tax Assessment Act 1997)".
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