56ANo credits for certain dealings with Part 7A goods

#### 56A No credits for certain dealings with Part 7A goods (1) A claimant is not entitled to a credit in respect of a dealing with Part 7A goods if the Commissioner believes that: (a) tax has not been paid, and is unlikely to be paid, in respect of the dealing; and (b) the taxpayer who is liable to pay that tax does not intend to pay the tax; and (c) the claimant is aware, or could reasonably be expected to be aware, that the tax has not been paid and is unlikely to be paid. (2) A claimant is not entitled to a CR26 credit in respect of a dealing with Part 7A goods if the Commissioner believes that: (a) the amount withheld under section 91X has not been paid, and is unlikely to be paid, in respect of the dealing; and (b) the taxpayer who is liable to pay that amount does not intend to pay the amount; and (c) the claimant is aware, or could reasonably be expected to be aware, that the amount has not been paid and is unlikely to be paid.