Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 67.10

What this Division is about

If your total tax offsets exceed your basic income tax liability, and some of those offsets are subject to the refundable tax offset rules, you may get a refund instead of paying income tax (see section   63 - 10). This Division tells you which tax offsets are subject to the refundable tax offset rules.

Table of sections

Operative provisions

67 - 20   Which tax offsets this Division applies to

67 - 23   Refundable tax offsets

67 - 25   Refundable tax offsets--franked distributions

67 - 30   Refundable tax offsets--R&D



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