You are entitled to a refund if:
(a) you have made payments of any of the following:
(i) * assessed Division 293 tax;
(ii) a voluntary payment made under section 133-70 in Schedule 1 to the Taxation Administration Act 1953 for the purpose of reducing the amount by which a debt account for a * superannuation interest is in debit;
(iii) * debt account discharge liability; and
(b) you receive a * departing Australia superannuation payment; and
(c) you apply to the Commissioner in the * approved form for the refund.
Note: How the refund is applied is set out in Part IIB of the Taxation Administration Act 1953 .