Tax Laws Amendment (2005 Measures No. 1) Act 2005 (77 of 2005)
Schedule 4 Mature age worker tax offset
Income Tax Assessment Act 1997
9 Application of item 8
The amendment made by item 8 applies in relation to the calculation of an entity's adjusted assessed tax for a variation year that is the first income year starting on or after 1 July 2004 or a later income year.
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