Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (29 of 2025)
Schedule 3 Extending ATO notification period for retaining refunds
Taxation Administration Act 1953
2 After subsection 8AAZLGA(3)
Insert:
(3A) For the purposes of subparagraph (3)(a)(i), the whole or part of the RBA surplus is taken to arise because of a credit if the whole or part of the RBA surplus would not arise but for the credit being allocated to the RBA.
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