Commentary on Sections Overview Overview Section 52: Transfer back of unused relief
199.This section is effectively the reverse of section 51. It is based on section 257BB(3) and (3A) of ICTA.
200.It applies if a spouse or civil partner has claimed a tax reduction based on the whole or half of the “minimum amount”, but cannot use that relief in full. In such a case, if that spouse or civil partner gives due notice, the excess relief goes back to the primary claimant.