Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 4 Minor amendments
Part 1 General
Taxation (Interest on Overpayments and Early Payments) Act 1983
45 Subsection 3(1) (before paragraph (b) of the definition of income tax crediting amount )
Insert:
(a) any amount of a credit that does not arise under Division 770 of the Income Tax Assessment Act 1997 or under the International Tax Agreements Act 1953; or
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