Document ID: chunk:federal_register_of_legislation:C2019A00059:clause:2_22
Version: federal_register_of_legislation:C2019A00059
Segment Type: clause
Provision Reference: sch 2 cl 22
Character Range: 31177–31610

22  After subsection 9(1B)
Insert:
 (1C) Subsection (1) does not apply to an overpayment to the extent that the overpayment results from paragraph 417‑105(a) of the Income Tax Assessment Act 1997 allowing an amount to be deducted from assessable income (within the meaning of that Act) for an earlier year of income.
[Minister's second reading speech made in—
House of Representatives on 24 July 2019
Senate on 29 July 2019]
(143/19)