Document ID: chunk:federal_register_of_legislation:C2011C00702:clause:2_449
Version: federal_register_of_legislation:C2011C00702
Segment Type: clause
Provision Reference: sch 2 cl 449
Character Range: 102946–103448

449  Subsection 265A(5) (definition of tax deductions unapplied)
Repeal the definition, substitute:

tax deductions unapplied, in relation to a deceased person, means the total of any amounts withheld under paragraph 12‑45(1)(c) in Schedule 1 to the Taxation Administration Act 1953 from amounts earned by the deceased person as a member of the Defence Force where:
 (a) the amounts have not been credited in payment of income tax; and
 (b) the Commissioner has not made a payment in respect of them.