Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 5 Loss carry back
Part 2 Ascertainment of totals of tax offset refunds
Division 1 Amendments relating to the 2012-13 income year
Taxation Administration Act 1953
22 Subsection 8AAB(4) (after table item 10)
Insert:
10A |
172A |
Income Tax Assessment Act 1936 |
repayments of excessive tax offset refunds |