Income Tax Assessment Act 1936

Subdiv A inserted by No 117 of 1975.

S 159M repealed by No 70 of 2015, s 3 and Sch 2 item 16, applicable in relation to assessments for the 2014-15 income year and later income years. S 159M formerly read:

SECTION 159M DOUBLE CONCESSIONAL REBATES  
159M
Where, but for this section, a taxpayer would be entitled, under the provisions of sections 159J and 159L , to more than one rebate of tax in his or her assessment in respect of income of a year of income in respect of the same person, the rebate or rebates shall be of such amount as is or such amounts as are, in the opinion of the Commissioner, reasonable in the circumstances.

S 159M amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.