Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:11_77
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 11 cl 77
Character Range: 282017–282668

77  Subsection 265A(5)
Repeal the subsection, substitute:

 (5) In this section:

tax deductions unapplied, in relation to a deceased person, means the total of:
 (a) any deductions made in pursuance of Division 2 of Part VI from pay or allowances earned by the deceased person as a member of the Defence Force; or
 (b) any amounts withheld under paragraph 12‑45(1)(c) in Schedule 1 to the Taxation Administration Act 1953 from amounts earned by the deceased person as a member of the Defence Force;
that have not been credited in payment of income tax or social contribution, and in respect of which a payment has not been made by the Commissioner.