New Business Tax System (Imputation) Act 2002 (48 of 2002)

Schedule 2   Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

34   Subsection 995-1(1)

Insert:

PAYG instalment variation credit means a credit under section 45-215 or 45-420 in Schedule 1 to the Taxation Administration Act 1953.