Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 2 Mutual assistance in collection
Taxation Administration Act 1953
6 Subsection 263-35(6) in Schedule 1
Omit "the amount of the reduction is taken never to have been payable by the debtor", substitute "the debtor is entitled to a credit for the purposes of Part IIB equal to the amount of the reduction".
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