Trade Support Loans (Consequential Amendments) Act 2014 (82 of 2014)
Schedule 1 Amendments
Taxation Administration Act 1953
21 Section 45-375 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 variation year in respect of an *accumulated TSL debt if your taxable income for that year had been your *adjusted assessed taxable income for that year is worked out.
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