Statute
Section 160ADA — Income Tax Assessment Act 1936: Most tax offsets under the 1997 Assessment Act are treated as rebates
Text of the provision Official document
A tax offset under a provision of the Income Tax Assessment Act 1997 is taken to be a rebate for the purposes of this Act, unless that provision corresponds to a provision of this Act that provides for a credit. Note: If the tax offset provision does correspond to a credit provision, the tax offset is treated as a credit: see section 6D.
Official source: Federal Register of Legislation
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