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
177 Paragraph 221YG(2)(b)
Repeal the paragraph, substitute:
(b) if the amount of provisional tax payable is reduced, the taxpayer is entitled to a credit equal to the amount of any provisional tax overpaid.
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