Document ID: chunk:federal_register_of_legislation:C2014C00672:clause:7_168
Version: federal_register_of_legislation:C2014C00672
Segment Type: clause
Provision Reference: sch 7 cl 168
Character Range: 134002–134445

168  Subsection 8AAZLH(1)
Repeal the subsection, substitute:
 (1) This section applies to refunds payable to an entity of RBA surpluses, or excess non‑RBA credits that relate to an RBA, if primary tax debts arising under:
 (a) any of the BAS provisions (as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997); or
 (b) any of the resource rent tax provisions (as defined in that subsection);
have been allocated to that RBA.