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
16 At the end of subsection 8E(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.
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