INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Below is material substituted or repealed as inoperative in s 23AB by No 101 of 2006.
(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) .
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 .