Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)
Schedule 4 Refund of excess concessional contributions
Part 2 Other amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
19 Subsection 3(1) (paragraph (c) of the definition of income tax crediting amount )
After “rules”, insert “(other than a tax offset that arises under paragraph 292-467(2)(b) of the Income Tax Assessment Act 1997)”.
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).
