sec.145Retrospective application of increased rebate under ss 27A, 35A and 43A

### sec.145 Retrospective application of increased rebate under ss 27A, 35A and 43A Sections 27A, 35A and 43A as amended by the Revenue Legislation Amendment Act 2018 — apply, and are taken to have applied from 1 July 2016, in relation to wages paid or payable in the financial year ending on 30 June 2017; and apply, and are taken to have applied from 1 July 2017, in relation to wages paid or payable in the financial year ending on 30 June 2018. s 145 ins 2018 No. 12 s 27 - (a) apply, and are taken to have applied from 1 July 2016, in relation to wages paid or payable in the financial year ending on 30 June 2017; and - (b) apply, and are taken to have applied from 1 July 2017, in relation to wages paid or payable in the financial year ending on 30 June 2018.