TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 79 IP offset provision to be ignored in calculating certain company tax thresholds

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TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 79

IP offset provision to be ignored in calculating certain company tax thresholds

79. In spite of anything in this Division, a reference in subsection 221AT(3)
or 221AU(5) of the Assessment Act to a particular amount is to be construed as
if the IP offset provision had not been enacted.

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