Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 6D

Some tax offsets under the 1997 Assessment Act are treated as credits

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

Note:   All other tax offsets under the Income Tax Assessment Act 1997 are treated as rebates: see section   160ADA.

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