CTHIn ForceAct
Taxation Administration Act 1953
8AAZLCRBA surplus and related credits must remain equivalent if one or the other is applied
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#### 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.