Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 4 Mature age worker tax offset
Income Tax Assessment Act 1997
5 Application of items 1 to 4
The amendments made by items 1 to 4 apply to assessments for the 2004-2005 income year and later income years.
Taxation Administration Act 1953
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