Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)

Schedule 2   Mutual assistance in collection

Taxation Administration Act 1953

6   Subsection 263-35(6) in Schedule 1

Omit "the amount of the reduction is taken never to have been payable by the debtor", substitute "the debtor is entitled to a credit for the purposes of Part IIB equal to the amount of the reduction".