Taxation Administration Act 1953
The Commissioner may, in the manner he or she determines, allocate the amount to an RBA of the entity or, if the entity is a member of an RBA group, to an RBA of another member of the group.
(a) tax debts that have been allocated to that RBA;
(b) general interest charge on such tax debts. 8AAZLA(3) [Excess non-RBA credit]
(a) is equal to the part of the amount that is not applied; and
(b) relates to the RBA to which the amount was allocated.
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