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

Schedule 4   Minor amendments

Part 1   General

Taxation (Interest on Overpayments and Early Payments) Act 1983

45   Subsection 3(1) (before paragraph (b) of the definition of income tax crediting amount )

Insert:

(a) any amount of a credit that does not arise under Division 770 of the Income Tax Assessment Act 1997 or under the International Tax Agreements Act 1953; or