Document ID: chunk:federal_register_of_legislation:C2025C00014:section:79b:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 79B (pt 3/3)
Character Range: 476621–477747

(1A).
 (5B) Nothing in section 170 prevents the amendment of an assessment at any time for the purpose of allowing a rebate to which the taxpayer has become entitled under this section after the making of the assessment.
 (6) For the purpose of this section:
concessional rebate amount, in relation to a taxpayer in relation to a year of income, means the sum of the following rebates (if any):
 (a) any tax offset to which the taxpayer is entitled under Subdivision 61‑A of the Income Tax Assessment Act 1997;
 (b) any notional tax offset to which the taxpayer is entitled under Subdivision 961‑A of the Income Tax Assessment Act 1997;
 (c) any notional tax offset to which the taxpayer is entitled under Subdivision 961‑B of the Income Tax Assessment Act 1997.
locality means an area of land or waters or an area of land and waters.
overseas locality means, in relation to service during any period or death at any time, a locality in relation to which, during that period or at that time, this section applies or is deemed to have applied; and
the prescribed area has the same meaning as that expression has in section 79A.