If:
(a) the Future Fund Board receives a refund of a tax offset under the Income Tax Assessment Act 1997 ; and
(b) the tax offset is attributable to an investment of the DisabilityCare Australia Fund;
the refund is to be credited to the DisabilityCare Australia Fund Special Account.
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 .