INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1 - General  

SECTION 23AB   INCOME OF CERTAIN PERSONS SERVING WITH AN ARMED FORCE UNDER THE CONTROL OF THE UNITED NATIONS  

23AB(1)    

tax deductions unapplied
, in relation to a deceased person, means the amount of:

(a) any deductions made in pursuance of Division 2 of Part VI from salary, wages or allowances derived by the deceased person in respect of United Nations service; or

(b) any amounts withheld under Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service;

that have not been credited in payment of income tax and in respect of which a payment has not been made by the Commissioner.

work and income support related withholding payments and benefits
has the meaning given by subsection 221A(1) .

23AB(6A)   [UN Cambodian service excluded]  

For the purposes of subsection (6), United Nations service does not include any period of service in respect of which an exemption from income tax applies under section 23ADA .

23AB(7)    

(a)

(ii)

(A) any rebate to which the taxpayer would be entitled under section 159K , apart from subsection 159K(1A) ;