Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:3_52
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 3 cl 52
Character Range: 109004–109503

52  Subsection 995‑1(1) (definition of base year)
Repeal the definition, substitute:
base year:
 (a) for an entitlement to a *tax offset under Subdivision 61‑I—has the meaning given by sections 61‑430 and 61‑450; and
 (b) in relation to an income year—has the meaning given by sections 45‑320 and 45‑470 in Schedule 1 to the Taxation Administration Act 1953; and
 (c) in relation to an *MRRT year—has the meaning given by subsection 115‑75(3) in Schedule 1 to the Taxation Administration Act 1953.