INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIf:
(a) any deductions have been made under this Division from reportable payments made in a year of income to a person (other than a partnership or the trustee of a trust estate); and
(b) an assessment has been made of the tax payable, or the Commissioner is satisfied that no tax is payable, by the person in relation to the year of income;
the person is entitled to a credit of an amount equal to the deductions.
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