Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 160ADA

Most tax offsets under the 1997 Assessment Act are treated as rebates

    A tax offset under a provision of the Income Tax Assessment Act 1997 is taken to be a rebate for the purposes of this Act, unless that provision corresponds to a provision of this Act that provides for a credit.

Note:   If the tax offset provision does correspond to a credit provision, the tax offset is treated as a credit: see section   6D.


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