s 61-575
In forceApplication of Subdivision 61‑L of the Income Tax Assessment Act 1997
Chapter 2Liability rules of general application
Part 2-20Tax offsets
Division 61Generally applicable tax offsets
Subdivision 61-LTax offset for Medicare levy surcharge (lump sum payments in arrears)
61-575 Application of Subdivision 61‑L of the Income Tax Assessment Act 1997
Subdivision 61‑L (Tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 applies to assessments for the 2005‑06 income year and later income years.
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