A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1936

77   Subsection 265A(5)

Repeal the subsection, substitute:

(5) In this section:

tax deductions unapplied , in relation to a deceased person, means the total of:

(a) any deductions made in pursuance of Division 2 of Part VI from pay or allowances earned by the deceased person as a member of the Defence Force; or

(b) any amounts withheld under paragraph 12-45(1)(c) in Schedule 1 to the Taxation Administration Act 1953 from amounts earned by the deceased person as a member of the Defence Force;

that have not been credited in payment of income tax or social contribution, and in respect of which a payment has not been made by the Commissioner.