Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 1 REFUNDS OF TFN AMOUNTS DEDUCTED IN ERROR
11 Subsection 221YHZDA(2)
Omit the subsection, substitute:
"(2) If the investment body is liable to pay the excess amount to
the person under subsection (1), the person is not entitled to a
credit under section 221YHZK in respect of the excess amount.".