Document ID: chunk:federal_register_of_legislation:C2025C00014:section:23ab:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 23AB (pt 4/4)
Character Range: 100524–101784

Schedule 2 to the Veterans' Entitlements Act 1986, the Commonwealth would be liable to pay a pension under that Act in respect of the death of the person;
the trustee is, by force of this subsection, released from the payment of so much of that tax as remains after deducting any tax deductions unapplied:
 (d) if the assessable income of the deceased person of the year of income consists solely of the salary, wages or allowances derived in respect of that service—from the amount of income tax so payable by the trustee; or
 (e) if the assessable income of the deceased person of the year of income includes income other than the salary, wages or allowances derived in respect of that service:
 (i) from the amount of income tax so payable by the trustee; or
 (ii) from the amount by which the income tax payable in respect of the income of the year of income has been increased by the inclusion of the salary, wages or allowances so derived in the assessable income of the deceased person of the year of income;
  whichever is the less.
 (11) Nothing in subsection (10) shall be construed as authorizing or requiring the Commissioner to refund any amount paid as or for income tax by or on behalf of the deceased person or the trustee of his or her estate.