Mature age worker tax offset
  
Income Tax Assessment Act 1997
1  Section 61-550
Omit “is aged 55 or over at the end of the income year and who has worked during the”, substitute “was born on or before 30 June 1957 and who has worked during the current”.
2  Section 61-555
Omit “aged 55 or over”, substitute “born on or before 30 June 1957”.
3  Section 61-560
Omit “is aged 55 or over at the end of the income year”, substitute “was born on or before 30 June 1957”.
4  Application of amendments
The amendments made by this Schedule apply to assessments for the 2012-13 income year and later income years.