Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 5 Loss carry back
Part 2 Ascertainment of totals of tax offset refunds
Division 1 Amendments relating to the 2012-13 income year
Taxation Administration Act 1953
23 Subsection 250-10(1) in Schedule 1 (after table item 50)
Insert:
|
70 |
excessive tax offset refunds |
172A(2) |
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