Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 293-235 Amount of the refund 293-235(1)
The amount of the refund to which you are entitled is the sum of the payments mentioned in paragraph 293-230(a) that you have made.
293-235(2)
However, the amount of the refund is reduced by the amount of any refunds to which you are entitled under a previous application of this Subdivision.
Exception - Division 293 tax attributable to period when you are an Australian resident
293-235(3)
Despite subsection (1), if:
(a) at any time in your 2012-13 income year, or a later income year, you are an Australian resident (but not a * temporary resident); and
(b) a payment mentioned in paragraph 293-230(a) that you have made relates, or is reasonably attributable, to that income year;
the payment is to be disregarded in working out under subsection (1) of this section the amount of the refund to which you are entitled.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
