Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 1 25% entrepreneurs' tax offset
Taxation Administration Act 1953
12 Section 45-340 in Schedule 1 (before paragraph (a) of step 1 of the method statement)
Insert:
(aaa) Subdivision 61-J of the Income Tax Assessment Act 1997 (the 25% entrepreneurs' tax offset); or
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