Section 681AF: Carrying forward parts of payments
962.This section permits amounts which have been disallowed under section 681AE to be carried forward to a later period (and thus, potentially, relieved). It is based on section 779(5) and (6) of ICTA, and is the first of three sections supplementing section 681AE.
963.Subsections (1) to (3) specify the conditions which must be met if this section is to apply.
964.Subsection (4) is the main operative provision.
965.Subsection (5) permits the section to be applied repeatedly.