SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 4 - CREDITS

SECTION 53 (Repealed by 101 of 2006)   CLAIMANT MAY DEDUCT CREDIT FROM TAX PAYABLE IN RESPECT OF RETURN  

53    If the claimant lodges a credit claim together with a return, the claimant may deduct the credit to which the taxpayer is entitled from the tax payable in respect of the return.