A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1936

17   Subsection 23AB(1) (definition of tax deductions unapplied)

Repeal the definition, substitute:

tax deductions unapplied , in relation to a deceased person, means the amount of:

(a) any deductions made in pursuance of Division 2 of Part VI from salary, wages or allowances derived by the deceased person in respect of United Nations service; or

(b) any amounts withheld under Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service;

that have not been credited in payment of income tax and in respect of which a payment has not been made by the Commissioner.