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TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZLC
RBA surplus and related credits must remain equivalent if one or the other is applied
RBA surpluses
(1) If an RBA surplus is allocated or applied under this
Division, the Commissioner must reduce by the same amount excess non - RBA
credits that relate to the RBA.
Excess non - RBA credits
(2) If, under this Division, an excess non - RBA credit that
relates to an RBA (the related RBA ) is:
(a) allocated to an RBA; or
(b) applied against a non - RBA tax debt;
the related RBA is adjusted in the Commissioner's favour by the same
amount.
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