Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 170C

    For the purposes of the making of an assessment on or after 1   July 1966, the Commissioner may reduce by One cent the amount of tax that would, but for this section, be payable by a taxpayer being a person other than a company or being a company in the capacity of a trustee, before deducting any rebate or credit to which the taxpayer is entitled.