INCOME TAX ASSESSMENT ACT 1936 - SECT 170C Power of Commissioner to reduce amount of tax payable in certain cases
INCOME TAX ASSESSMENT ACT 1936 - SECT 170C
Power of Commissioner to reduce amount of tax payable in certain cases For the purposes of the making of an assessment on or after 1
July 1966, the Commissioner may reduce by One cent the amount of tax
that would, but for this section, be payable by a taxpayer being a person
other than a company or being a company in the capacity of a trustee, before
deducting any rebate or credit to which the taxpayer is entitled.