Document ID: chunk:federal_register_of_legislation:C2022C00350:clause:2_9
Version: federal_register_of_legislation:C2022C00350
Segment Type: clause
Provision Reference: sch 2 cl 9
Character Range: 40874–41569

9  Section 8AAZA (paragraph (a) of the definition of credit)
Repeal the paragraph, substitute:
 (a) an amount that the Commissioner must pay to a taxpayer under a taxation law, whether or not described as a credit, other than the following amounts:
 (i) an amount paid under the Product Grants and Benefits Administration Act 2000;
 (ii) an amount paid under Division 18 (refunds) of the A New Tax System (Luxury Car Tax) Act 1999;
 (iii) an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity, unless a determination of the Commissioner under section 8AAZAA specifies that the amount is a credit for the purposes of this subparagraph; and