Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 293.230

Who is entitled to a refund

                   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 .



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