Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

449   Subsection 265A(5) (definition of tax deductions unapplied )

Repeal the definition, substitute:

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

(a) the amounts have not been credited in payment of income tax; and

(b) the Commissioner has not made a payment in respect of them.