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
14 Subsection 3(1) (at the end of the definition of income tax crediting amount )
Add:
; or (c) any tax offset that is subject to the refundable tax offset rules.
Note: Section 67-25 of the Income Tax Assessment Act 1997 lists the tax offsets that are subject to the refundable tax offset rules.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
