Clause 59
Amendment of section 96
of Income Tax (Amendment) Bill
BillNot in forceProvision 59 of 73
Clause 59
Section 96 of the principal Act is amended by inserting, immediately after subsection (4), the following subsection:“(4A) In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an offence, or that would have been so obtained if the offence had not been detected, excludes an amount of PIC bonus that the person is entitled to.”.