Trade Support Loans (Consequential Amendments) Act 2014 (82 of 2014)

Schedule 1   Amendments

Taxation Administration Act 1953

19   Section 45-340 in Schedule 1 (method statement, before step 3A)

Insert:

Step 3AC. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated TSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.