Trade Support Loans (Consequential Amendments) Act 2014 (82 of 2014)
Schedule 1 Amendments
Taxation Administration Act 1953
19 Section 45-340 in Schedule 1 (method statement, before step 3A)
Insert:
Step 3AC. The amount (if any) that you would have been liable to pay for the *base year in respect of an *accumulated TSL debt if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year is worked out.
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