Document ID: chunk:federal_register_of_legislation:C2025C00014:section:251s:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 251S (pt 2/2)
Character Range: 1768891–1769399

(1A) If the taxpayer is entitled to a tax offset under subsection 301‑20(2) of the Income Tax Assessment Act 1997 for a year of income, paragraph (1)(a) of this section applies as if the taxable income of the taxpayer of the year of income were reduced by the amount mentioned in subsection 301‑20(3) of that Act for the person for the year.
 (2) Levy payable by a person in accordance with this Part is payable in addition to any tax payable by the person in accordance with any other provision of this Act.