Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)

Schedule 3   Extending ATO notification period for retaining refunds

Taxation Administration Act 1953

2   After subsection 8AAZLGA(3)

Insert:

(3A) For the purposes of subparagraph (3)(a)(i), the whole or part of the RBA surplus is taken to arise because of a credit if the whole or part of the RBA surplus would not arise but for the credit being allocated to the RBA.