Legislation

ITAA 1936 s 221H(2)(b)

ATO documents that consider ITAA 1936 s 221H(2)(b)

1 document

Income tax: do credits of tax instalment deductions constitute 'an amount of relevant tax paid by a person' for the purposes of subsection 9(1) of the Taxation (Interest on Overpayments) Act 1983 (TIOPA)?