A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 2   Running balance accounts, general interest charge and related matters

Part 1   Running balance accounts

Division 1   Amendment of Part IIB of the Taxation Administration Act 1953

2   Section 8AAZA

Insert:

excess non-RBA credit means a credit that arises under section 8AAZLA or 8AAZLB.