Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The amount of the refund to which you are entitled is the sum of the payments mentioned in paragraph 293 - 230(a) that you have made.
(2) However, the amount of the refund is reduced by the amount of any refunds to which you are entitled under a previous application of this Subdivision.
Exception--Division 293 tax attributable to period when you are an Australian resident
(3) Despite subsection (1), if:
(a) at any time in your 2012 - 13 income year, or a later income year, you are an Australian resident (but not a * temporary resident); and
(b) a payment mentioned in paragraph 293 - 230(a) that you have made relates, or is reasonably attributable, to that income year;
the payment is to be disregarded in working out under subsection (1) of
this section the amount of the refund to which you are entitled.