Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-20
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TAX OFFSETS
Division 67
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Refundable tax offset rules
SECTION 67-10
67-10
What this Division is about
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Hide history noteIf your total tax offsets exceed your basic income tax liability, and some of those offsets are subject to the refundable tax offset rules, you may get a refund instead of paying income tax (see section 63-10 ). This Division tells you which tax offsets are subject to the refundable tax offset rules.
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