INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VIII - MISCELLANEOUS  

SECTION 265A   RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH  

265A(5)    

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

(a) any deductions made in pursuance of Division 2 of Part VI from pay or allowances earned by the deceased person as a member of the Defence Force; or

(b) any amounts withheld under paragraph 12-45(1)(c) in Schedule 1 to the Taxation Administration Act 1953 from amounts earned by the deceased person as a member of the Defence Force;

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