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