Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1997
1 Section 52 - 15 (cell at table item 4, column headed "the supplementary amount is the total of:")
Repeal the cell, substitute:
(a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance |
2 Application
The amendment made by this Schedule applies to assessments for the 2007 - 08 income year and later income years.