Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:5_4
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 5 cl 4
Character Range: 52725–53325

4  At the end of section 8AAZL (after the note)
Add:

 (3) However, the Commissioner does not have to treat an amount using either of those methods if doing so would require the Commissioner to apply the amount against a tax debt:
 (a) that is:
 (i) not a BAS amount (as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997); and
 (ii) due but not yet payable; or
 (b) in respect of which the taxpayer has complied with an arrangement under section 255‑15 to pay the debt by instalments; or
 (c) in respect of which the Commissioner has agreed to defer recovery under section 255‑5.