Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 1 Assessments
Part 4 Consequential amendments
Division 2 Nil assessment provisions
Taxation Administration Act 1953
46 Subsection 18-15(1) in Schedule 1
Repeal the subsection, substitute:
(1) A person is entitled to a credit equal to the total of the *amounts withheld from *withholding payments made to the person during an income year if an assessment has been made of the income tax payable, or an assessment has been made that no income tax is payable, by the person for the income year.