Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:2_8aazlc
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 2 cl 8AAZLC
Character Range: 208818–209367

8AAZLC  RBA surplus and related credits must remain equivalent if one or the other is applied

RBA surpluses

 (1) If an RBA surplus is allocated or applied under this Division, the Commissioner must reduce by the same amount excess non‑RBA credits that relate to the RBA.

Excess non‑RBA credits

 (2) If, under this Division, an excess non‑RBA credit that relates to an RBA (the related RBA) is:
 (a) allocated to an RBA; or
 (b) applied against a non‑RBA tax debt;
the related RBA is adjusted in the Commissioner's favour by the same amount.