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.