Credit transfers
Transfer logic for credit from income tax
This flowchart sets out the logic used by the transfer calculator for credits arising from an income tax assessment. It shows how the calculator works out the effective date and maximum transferrable amount.
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| Key | |
|---|---|
| AD | Available date: For a payment, AD = date of payment For a credit assessment, AD = day after end of assessed period |
| DDD | Due date in destination tax type/period |
| ED | Effective date |
| MTA | Maximum transferrable amount |
Date published: 09 Nov 2004
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