Document ID: chunk:federal_register_of_legislation:C2019C00215:clause:2_14
Version: federal_register_of_legislation:C2019C00215
Segment Type: clause
Provision Reference: sch 2 cl 14
Character Range: 42085–42712

14  Subsection 79B(6) (definition of concessional rebate amount)
Repeal the definition (including the notes), substitute:
concessional rebate amount, in relation to a taxpayer in relation to a year of income, means the sum of the following rebates (if any):
 (a) any tax offset to which the taxpayer is entitled under Subdivision 61‑A of the Income Tax Assessment Act 1997;
 (b) any notional tax offset to which the taxpayer is entitled under Subdivision 961‑A of the Income Tax Assessment Act 1997;
 (c) any notional tax offset to which the taxpayer is entitled under Subdivision 961‑B of the Income Tax Assessment Act 1997.