Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)

Schedule 3   Refundable tax offset

Taxation (Interest on Overpayments and Early Payments) Act 1983

18   At the end of subsection 8G(1)

Add:

Note: Section 67-25 of the Income Tax Assessment Act 1997 lists the tax offsets that are subject to the refundable tax offset rules.