INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VIII - MISCELLANEOUS  

SECTION 265A   RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH  

CCH Note:

Below is material substituted in s 265A by No 101 of 2006.

265A(5)    

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

(a) any deductions made in pursuance of Division 2 of Part VI from pay or allowances earned by the deceased person as a member of the Defence Force; or

(b) any amounts withheld under paragraph 12-45(1)(c) in Schedule 1 to the Taxation Administration Act 1953 from amounts earned by the deceased person as a member of the Defence Force;

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

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History

S 265A(5) substituted by No 179 of 1999.

S 265A(5) amended by No 73 of 1989, No 87 of 1978, No 216 and 51 of 1973 and No 37 of 1945 and inserted by No 3 of 1944.

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