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I-3 - Taxation Act
Section 1029.8.116.5.2
Disposition versions
1029.8.116.5.2. An eligible individual may not be deemed to have paid an amount to the Minister under any of sections 1029.8.116.5 to 1029.8.116.5.0.2 for a taxation year if, at the end of 31 December of the year or, if the eligible individual died in the year, immediately before the eligible individual’s death, the eligible individual was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than 183 days.
1029.8.116.5.2. An eligible individual may not be deemed to have paid an amount to the Minister under any of sections 1029.8.116.5 to 1029.8.116.5.0.2 for a taxation year if, at the end of 31 December of the year or, if the eligible individual died in the year, immediately before the eligible individual’s death, the eligible individual was confined to a prison or similar institution and had been so confined during the year for one or more periods totalling more than six months.
