INCOME TAX ASSESSMENT ACT 1936

PART I - PRELIMINARY  

SECTION 6D   6D   SOME TAX OFFSETS UNDER THE 1997 ASSESSMENT ACT ARE TREATED AS CREDITS  


A tax offset under a provision of the Income Tax Assessment Act 1997 that corresponds to a provision of this Act that provides for a credit is taken to be a credit for the purposes of this Act.
Note:

All other tax offsets under the Income Tax Assessment Act 1997 are treated as rebates: see section 160ADA .



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