Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 2 Technical corrections and amendments commencing otherwise than on Royal Assent
Income Tax Assessment Act 1997
252 Subsection 210-150(2)
Omit "A *refund of income tax for an income year is taken to have been paid to an entity immediately before the end of that year for the purposes of subsection 210-135(2), if:", substitute "An entity is taken to have *received a refund of income tax for an income year immediately before the end of that year for the purposes of subsection 210-135(2) if:".
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