Commonwealth Consolidated Acts Commonwealth Consolidated ActsA refund of a tax offset under the Income Tax Assessment Act 1997 is to be credited to the Aboriginal and Torres Strait Islander Land and Sea Future Fund Special Account if:
(a) the Future Fund Board receives the refund; and
(b) the tax offset is attributable to an investment of the Aboriginal and Torres Strait Islander Land and Sea Future Fund.
Note 1: See also section 84B of the Future Fund Act 2006 .
Note 2: For refunds of tax offsets, see Division 63 of the Income Tax Assessment Act 1997 .