INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VIII
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MISCELLANEOUS
SECTION 265A
RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH
265A(5)
(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;
CCH Note:
Below is material substituted in s 265A by No 101 of 2006.
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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