Document ID: chunk:federal_register_of_legislation:C2004A00901:clause:5_160aqwa
Version: federal_register_of_legislation:C2004A00901
Segment Type: clause
Provision Reference: sch 5 cl 160AQWA
Character Range: 44624–45229

160AQWA  Assumptions when working out rebate

 (1) In determining a taxpayer's entitlement to a rebate under section 160AQYA or 160AQZA, assume that:
 (a) sections 282B, 283 and 297B of this Act; and
 (b) paragraph 320‑35(1)(b) and subparagraph 320‑35(1)(f)(ii) of the Income Tax Assessment Act 1997;
had not been enacted.

 (2) In determining the entitlement to a rebate under section 160AQX of an exempt institution whose exempt status is disregarded in relation to the trust amount concerned under section 160ARDAB, assume that section 50‑1 of the Income Tax Assessment Act 1997 had not been enacted.