On 4th July 2019 Low and Middle Income Tax Offset has been updated as laid out in Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) Bill 2019 which passed both houses.

This change affects the tax estimate only, and not the data sent to the ATO.  Any returns already lodged, do not require an amendment solely for this purpose.

APS Tax will include the changes in the next release 2019.3.0.