Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:7_5
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 7 cl 5
Character Range: 38846–39339

5  After subsection 159L(3B)
Insert:
 (3C) A taxpayer is not entitled, in his or her assessment in respect of a year of income, to a rebate under this section unless the taxpayer is entitled, in his or her assessment in respect of that year of income, to a rebate under:
 (a) section 23AB (certain persons serving with an armed force under the control of the United Nations); or
 (b) section 79A (residents of isolated areas); or
 (c) section 79B (members of Defence Force serving overseas).