Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 17
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Rebates
Subdivision B
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Miscellaneous
SECTION 160AD
160AD
MAXIMUM AMOUNT OF REBATES
Notwithstanding anything contained in this or any other Act, the sum of the rebates allowable under this Act shall not exceed the amount of tax which would otherwise be payable by the taxpayer.
Notwithstanding anything contained in this or any other Act, the sum of the rebates allowable under this Act shall not exceed the amount of tax which would otherwise be payable by the taxpayer.
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