Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)
Schedule 1 Running balance accounts, general interest charge and related matters
Part 1 Amendments
Income Tax Assessment Act 1936
157 Paragraph 221YBA(6)(h)
Repeal the paragraph, substitute:
(h) if the taxpayer has paid an amount in respect of the superseded instalment, the taxpayer is entitled to a credit equal to the amount so paid.
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