145
CurrentRetrospective application of increased rebate under ss 27A, 35A and 43A
Part 13Transitional provision for Revenue Legislation Amendment Act 2018
145 Retrospective application of increased rebate under ss 27A, 35A and 43A
Sections 27A, 35A and 43A as amended by the Revenue Legislation Amendment Act 2018—
(a)
apply, and are taken to have applied from 1 July 2016, in relation to wages paid or payable in the financial year ending on 30 June 2017; and
(b)
apply, and are taken to have applied from 1 July 2017, in relation to wages paid or payable in the financial year ending on 30 June 2018.
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