Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:11_17
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 11 cl 17
Character Range: 263747–264458

17  Subsection 23AB(1) (definition of tax deductions unapplied)
Repeal the definition, substitute:

tax deductions unapplied, in relation to a deceased person, means the amount of:
 (a) any deductions made in pursuance of Division 2 of Part VI from salary, wages or allowances derived by the deceased person in respect of United Nations service; or
 (b) any amounts withheld under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service;
that have not been credited in payment of income tax and in respect of which a payment has not been made by the Commissioner.