Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 7   Consolidating the dependency tax offsets

Part 2   Other amendments

Income Tax Assessment Act 1997

9   Subsection 995-1(1)


adjusted taxable income for offsets means adjusted taxable income for rebates within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936.

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