Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 4 Mature age worker tax offset
Income Tax Assessment Act 1997
7 Application of item 6
The amendment made by item 6 applies in relation to the calculation of an entity's adjusted tax:
(a) for a base year that is the first income year starting on or after 1 July 2004 or a later income year; and
(b) only for the purposes of a PAYG instalment period that includes, or starts after, the day on which this Act receives the Royal Assent.
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