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

17   Subparagraph 8G(1)(d)(i)

After "rebate", insert ", except a tax offset that is 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).