Supplementary Provisions, Article 6Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation

Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to amendment by the Amending Act (hereinafter referred to as the "Former Act") were applied to income tax for 1967, the tax prepayment calculation base for 1968 of the principal income earner and household member subject to aggregation prescribed in that paragraph, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act prior to amendment and other methods of calculating the amount of income tax under the provisions of the Former Act and that Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for Income Tax for 1968) of the Amending Act, read with the terms replaced.