INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIf a taxpayer has paid provisional tax, or an instalment of provisional tax, in respect of income of any year of income, and:
(a) an assessment of income tax in respect of that income has been made; or
(b) the Commissioner is satisfied that no income tax will be payable in respect of that income;
the taxpayer is entitled to a credit equal to the amount of that provisional tax or that instalment of provisional tax.
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