Document ID: chunk:federal_register_of_legislation:C2011C00702:clause:2_156
Version: federal_register_of_legislation:C2011C00702
Segment Type: clause
Provision Reference: sch 2 cl 156
Character Range: 49967–50502

156  Subsection 23AB(1) (definition of tax deductions unapplied)
Repeal the definition, substitute:

tax deductions unapplied, in relation to a deceased person, means any amounts withheld under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service:
 (a) that have not been credited in payment of income tax; and
 (b) in respect of which a payment has not been made by the Commissioner.