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Income Tax Laws Amendment (Medicare Levy) Act 1983 No. 51 of 1983 - SECT 4
Consequential amendments
4. (1) The Acts specified in the Schedule are amended as set out in the
Schedule.
(2) The amendments to the definition of ''Australian tax'' in sub-section 3
(1), and the definition of ''the average rate of Australian tax'' in
sub-section 15 (1), of the Income Tax (International Agreements) Act 1953
apply to assessments in respect of income of the year of income that commenced
on 1 July 1979 and of all subsequent years of income.
(3) Sub-section 3 (10) of the Income Tax (International Agreements) Act 1953,
as amended by this Act, applies to assessments in respect of income of the
year of income that commenced on 1 July 1983 and of all subsequent years of
income.
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