CTHIn ForceAct
Income Tax Assessment Act 1936
6DSome tax offsets under the 1997 Assessment Act are treated as credits
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6D Some tax offsets under the 1997 Assessment Act are treated as credits
A tax offset under a provision of the Income Tax Assessment Act 1997 that corresponds to a provision of this Act that provides for a credit is taken to be a credit for the purposes of this Act.
Note: All other tax offsets under the Income Tax Assessment Act 1997 are treated as rebates: see section 160ADA.