Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 293.230

    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 .