Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

156   Subsection 23AB(1) (definition of tax deductions unapplied )

Repeal the definition, substitute:

tax deductions unapplied , in relation to a deceased person, means any amounts withheld under Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service:

(a) that have not been credited in payment of income tax; and

(b) in respect of which a payment has not been made by the Commissioner.