Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 67.10

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