Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 1 REFUNDS OF TFN AMOUNTS DEDUCTED IN ERROR
9 Subsection 221YHZDA(1)
Omit "the excess amount from the Commissioner as a debt due to the
investment body", substitute "from the Commissioner, as a debt due to
the investment body, so much of the excess amount as it has not
recorded as being offset under paragraph 221YHZD(1AB)(c)".