Document ID: chunk:federal_register_of_legislation:C2004A05336:section:6
Version: federal_register_of_legislation:C2004A05336
Segment Type: section
Provision Reference: s 6
Character Range: 2407–3168

6  Taxable amount

 (1) A taxable amount is any amount that meets all the following conditions:
 (a) a State is liable to repay the amount to a person (the taxpayer) because a State taxing law is wholly or partly invalid because of paragraph 52(i) of the Constitution;
 (b) the amount is by way of repayment of an amount paid under the State taxing law before 6 October 1997;
 (c) the amount is claimed by the taxpayer from the State, or a court orders the State to pay the amount to the taxpayer.

 (2) A taxable amount is reduced by deducting any part of it that a State would have been liable to repay even if the State taxing law were wholly valid.

Example: An amount that is repayable solely because of an overpayment by the taxpayer would be deducted.