#### 17‑30 Special credits because of indirect tax transition A special credit under section 19A of the A New Tax System (Goods and Services Tax Transition) Act 1999 is assessable income at the time it is attributed to a \*tax period (for a credit under section 19A).

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Section 17‑30 Special credits because of indirec - Income Tax Assessment Act 1997 - 17‑30 Special credits because of indirect tax transition — Zoe