Taxation Administration Act 1953
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Hide history noteIf an RBA surplus is allocated or applied under this Division, the Commissioner must reduce by the same amount excess non-RBA credits that relate to the RBA.
8AAZLC(2) Excess non-RBA credits.If, under this Division, an excess non-RBA credit that relates to an RBA (the related RBA ) is:
(a) allocated to an RBA; or
(b) applied against a non-RBA tax debt;
the related RBA is adjusted in the Commissioner's favour by the same amount.
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