Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:11_14
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 11 cl 14
Character Range: 125937–126678

14  Subsections 65J(1) and (1A)
Repeal the subsections, substitute:

Rebatable employer
 (1) An employer is a rebatable employer for a year of tax if the employer:
 (a) is exempt from income tax at any time during the year of tax under any of the provisions set out in the following table; and
 (b) satisfies the special conditions (if any) set out in the following table.

Rebatable employer
Item                Column 1                                                                                                                                    Column 2
                    Type of employer                                                                                                                            Special conditions