Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:3_108
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 3 cl 108
Character Range: 122995–123489

108  Section 360‑115 in Schedule 1
Omit "This section covers a *tax offset to which you are entitled because of a provision of the Income Tax Assessment Act 1936 listed in the table.", substitute:

  This section covers a *tax offset to which you are entitled because of:
 (a) section 207‑45 of the Income Tax Assessment Act 1997, but only so far as it applies in relation to a person as a beneficiary of a trust; or
 (b) a provision of the Income Tax Assessment Act 1936 listed in the table.