Document ID: chunk:federal_register_of_legislation:C2005A00160:clause:1_13
Version: federal_register_of_legislation:C2005A00160
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 19199–20210

13  Section 45‑375 in Schedule 1 (method statement, step 1)
Repeal the step, substitute:

           Step 1. The income tax payable on your *adjusted assessed taxable income for the variation year is worked out disregarding any *tax offset under:

                (a) Subdivision 61‑H of the Income Tax Assessment Act 1997 (the private health insurance tax offset); or
                (b) Subdivision 61‑IA of the Income Tax Assessment Act 1997 (the child care tax offset); or
                (c) Subdivision 61‑K of the Income Tax Assessment Act 1997 (the mature age worker tax offset); or
                (d) section 205‑70 of the Income Tax Assessment Act 1997 (the tax offset for *franking deficit tax liabilities); or
                (e) section 159N of the Income Tax Assessment Act 1936 (the tax offset for certain low income earners); or
                (f) section 159T of the Income Tax Assessment Act 1936 (the tax offset for superannuation contributions made for a spouse).

Part 3—Application